The Influence of Risk Management and Intellectual Capital on Company Value

Penulis

  • Cindy Novita Sari Universitas Islam Negeri Raden Mas Said Surakarta
  • Fitri Laela Wijayati Universitas Islam Negeri Raden Mas Said Surakarta

Kata Kunci:

Firm Value, Risk Committee Size, Risk Committee Independence, Risk Management Disclosure, Intellectual Capital

Abstrak

This study was conducted to determine the effect of risk committee size, risk committee independence, risk management disclosure and intellectual capital on company value in banking sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2022. The population in this study were all banking sub-sector companies on the IDX totaling 43 companies with a sample of 144 data selected according to the criteria over a four-year period. This study is a secondary data study by collecting annual report data through the company's official website and through www.idx.co.id then the data was processed using the Eviews 10 application with the selected regression model analysis, namely the Random Effect Model (REM). This study provides results that the size of the risk committee, the independence of the risk committee, and the distance of risk management do not affect the value of the company. While intellectual has a positive effect on the value of the company. The control variables used simultaneously cannot affect the value of the company.

Referensi

Diterbitkan

2024-10-24

Cara Mengutip

The Influence of Risk Management and Intellectual Capital on Company Value. (2024). International Conference on Islamic Economics (ICIE), 1(1), 649-671. https://proceeding.uingusdur.ac.id/index.php/icie/article/view/2597