| dc.contributor |
Fakultas Ekonomi dan Bisnis |
|
| dc.creator |
Vergian, Faradz |
|
| dc.creator |
Azib, Azib |
|
| dc.date |
2019-01-25 |
|
| dc.date.accessioned |
2019-09-13T04:14:53Z |
|
| dc.date.available |
2019-09-13T04:14:53Z |
|
| dc.identifier |
http://karyailmiah.unisba.ac.id/index.php/manajemen/article/view/15379 |
|
| dc.identifier.uri |
http://hdl.handle.net/123456789/25858 |
|
| dc.description |
Abstract. This research aims to determine whether there is an influence of Corporate Governance Mechanisms (independent commissioner, institutional ownership, managerial ownership and audit committee) Enterprise Risk Management Disclosure and Intellectual Capital Disclosure on firm’s value. Corporate Governance Mechanism, Enterprise Risk Management Disclosure and Intellectual Capital Disclosure are the independent variable in this research. Firm’s Value is the dependent variable in this research measured by Tobin’s Q. This research uses a descriptive method with survey techniques on Companies in Indonesia Stock Exchange that listed on Jakarta Islamic Index for the 2015-2017 period with secondary data analysis using quantitative method. This research uses multiple linear regression as the analysis tool with the help of SPSS 17.0 program. The result of this research indicate that corporate governance mechanism variable (independent commissioner, institutional ownership, managerial ownership, audit committee), enterprise risk management disclosure variable, and intellectual capital disclosure variable has the positive and significant influence on firm’s value simultaneously. This result also indicate that corporate governance mechanisms (independent commissioner, managerial ownership, audit committee) and enterprise risk management disclosure has the potitive and significant influence on firm’s value. However, corporate governance mechanism (institutional ownership) and intellectual capital disclosure has no effect on firm’s value.Keywords: corporate governance mechanism, enterprise risk management dislcosure, intellectual capital disclosure, firm value.Abstrak. Penelitian ini bertujuan untuk mengetahui apakah terdapat pengaruh Mekanisme Corporate Governance (komisaris independen, kepemilikan institusional, kepemilikan manajerial dan komite audit) Enterprise Risk Management Disclosure dan Intellectual Capital Disclosure terhadap Nilai Perusahaan. Variabel independen dalam penelitian ini adalah Mekanisme Corporate Governance, Enterprise Risk Management Disclosure dan Intellectual Capital Disclosure. Variabel dependen dalam penelitian ini adalah Nilai Perusahaan yang diukur menggunakan Tobins’Q. Penelitian ini menggunakan metode deskriptif dengan teknik survey pada perusahaan-perusahaan di Bursa Efek Indonesia terdaftar pada indeks Jakarta Islamic Index periode 2015-2017 dengan analisis data sekunder menggunakan metode kuantitatif. Alat analisis yang digunakan adalah regresi linier berganda dengan bantuan program SPSS 17.0. Hasil penelitian ini menunjukkan bahwa variabel mekanisme corporate governance (komisaris independen, kepemilikan institusional, kepemilikan manajerial, komite audit), enterprise risk management disclosure dan intellectual capital disclosure mempunyai pengaruh positif dan signifikan terhadap nilai perusahaan secara simultan. Hasil penelitian ini juga menunjukan bahwa mekanisme corporate governance (komisaris independen, kepemilikan manajerial, komite audit) dan enterprise risk management disclosure memiliki pengaruh positif dan signifikan terhadap nilai perusahaan. Namun, mekanisme corporate governance (kepemilikan institusional) dan intellectual capital disclosure tidak mempunyai pengaruh terhadap nilai perusahaan.Kata Kunci: mekanisme corporate governance, enterprise risk management dislcosure, intellectual capital disclosure, nilai perusahaan. |
|
| dc.format |
application/pdf |
|
| dc.language |
eng |
|
| dc.publisher |
Universitas Islam Bandung |
|
| dc.relation |
http://karyailmiah.unisba.ac.id/index.php/manajemen/article/view/15379/pdf |
|
| dc.rights |
Copyright (c) 2019 Prosiding Manajemen |
|
| dc.source |
Prosiding Manajemen; Vol 5, No 1, Prosiding Manajemen (Februari, 2019); 337-344 |
|
| dc.source |
Prosiding Manajemen; Vol 5, No 1, Prosiding Manajemen (Februari, 2019); 337-344 |
|
| dc.source |
2460-6545 |
|
| dc.subject |
Manajemen |
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| dc.subject |
Mekanisme Corporate Governance, Enterprise Risk Management Dislcosure, Intellectual Capital Disclosure, Nilai Perusahaan |
|
| dc.title |
Pengaruh Mekanisme Corporate Governance, Enterprise Risk Management Disclosure dan Intellectual Capital Disclosure terhadap Nilai Perusahaan yang Terdafar di Jakarta Islamic Index Periode 2015-2017 |
|
| dc.type |
info:eu-repo/semantics/article |
|
| dc.type |
info:eu-repo/semantics/publishedVersion |
|
| dc.type |
Peer-reviewed Article |
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| dc.type |
kuantitatif |
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