The influence disclosure enterprise risk management and intellectual capital to firm value through disclosure of sustainability report as variables intervening
The purpose of this study is to examine the effect of enterprise risk management disclosure and intellectual capital on firm value through sustainability report disclosure as an intervening variable. This research method is quantitative, with a sample size 16 companies listed on the Indonesia Stock...
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| Format: | Article |
| Language: | English |
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Universitas Islam Indonesia
2025-06-01
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| Series: | Jurnal Akuntansi dan Auditing Indonesia |
| Subjects: | |
| Online Access: | https://journal.uii.ac.id/JAAI/article/view/38077 |
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| _version_ | 1849422922493460480 |
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| author | Agnes Karunia Samesta Putri Karsam Karsam Solihin Solihin Devi Kusumawardhani |
| author_facet | Agnes Karunia Samesta Putri Karsam Karsam Solihin Solihin Devi Kusumawardhani |
| author_sort | Agnes Karunia Samesta Putri |
| collection | DOAJ |
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The purpose of this study is to examine the effect of enterprise risk management disclosure and intellectual capital on firm value through sustainability report disclosure as an intervening variable. This research method is quantitative, with a sample size 16 companies listed on the Indonesia Stock Exchange in the LQ 45 index during the period 2019-2023. The data processing used in this study involves Smart PLS data analysis software. The results of direct tests show that enterprise risk management disclosure affect firm value, intellectual capital has no effect on firm value, and sustainability report disclosure affect firm value. Additionally, enterprise risk management disclosure affect sustainability report disclosure, while intellectual capital has no effect on sustainability report disclosure. The results of indirect tests indicate that enterprise risk management and intellectual capital disclosure affect sustainability report disclosure, but they do not affect firm value through sustainability report disclosure, meaning that the company's sustainability report disclosure is not an intervening variable for companies listed on the Indonesia Stock Exchange in the LQ45 index.
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| format | Article |
| id | doaj-art-7fe18a4f7b2945b88caf8d516cee6309 |
| institution | Kabale University |
| issn | 1410-2420 2528-6528 |
| language | English |
| publishDate | 2025-06-01 |
| publisher | Universitas Islam Indonesia |
| record_format | Article |
| series | Jurnal Akuntansi dan Auditing Indonesia |
| spelling | doaj-art-7fe18a4f7b2945b88caf8d516cee63092025-08-20T03:30:52ZengUniversitas Islam IndonesiaJurnal Akuntansi dan Auditing Indonesia1410-24202528-65282025-06-0128210.20885/jaai.vol28.iss2.art10The influence disclosure enterprise risk management and intellectual capital to firm value through disclosure of sustainability report as variables interveningAgnes Karunia Samesta Putri0Karsam Karsam1Solihin Solihin2Devi Kusumawardhani3Institut Bisnis dan Komunikasi Swadaya, Jakarta, IndonesiaInstitut Bisnis dan Komunikasi Swadaya, Jakarta, IndonesiaInstitut Bisnis dan Komunikasi Swadaya, Jakarta, IndonesiaUniversitas Mahakarya Asia, Yogyakarta, Indonesia The purpose of this study is to examine the effect of enterprise risk management disclosure and intellectual capital on firm value through sustainability report disclosure as an intervening variable. This research method is quantitative, with a sample size 16 companies listed on the Indonesia Stock Exchange in the LQ 45 index during the period 2019-2023. The data processing used in this study involves Smart PLS data analysis software. The results of direct tests show that enterprise risk management disclosure affect firm value, intellectual capital has no effect on firm value, and sustainability report disclosure affect firm value. Additionally, enterprise risk management disclosure affect sustainability report disclosure, while intellectual capital has no effect on sustainability report disclosure. The results of indirect tests indicate that enterprise risk management and intellectual capital disclosure affect sustainability report disclosure, but they do not affect firm value through sustainability report disclosure, meaning that the company's sustainability report disclosure is not an intervening variable for companies listed on the Indonesia Stock Exchange in the LQ45 index. https://journal.uii.ac.id/JAAI/article/view/38077Enterprise Risk Management Disclosureintellectual capitalSustainability Report Disclosure |
| spellingShingle | Agnes Karunia Samesta Putri Karsam Karsam Solihin Solihin Devi Kusumawardhani The influence disclosure enterprise risk management and intellectual capital to firm value through disclosure of sustainability report as variables intervening Jurnal Akuntansi dan Auditing Indonesia Enterprise Risk Management Disclosure intellectual capital Sustainability Report Disclosure |
| title | The influence disclosure enterprise risk management and intellectual capital to firm value through disclosure of sustainability report as variables intervening |
| title_full | The influence disclosure enterprise risk management and intellectual capital to firm value through disclosure of sustainability report as variables intervening |
| title_fullStr | The influence disclosure enterprise risk management and intellectual capital to firm value through disclosure of sustainability report as variables intervening |
| title_full_unstemmed | The influence disclosure enterprise risk management and intellectual capital to firm value through disclosure of sustainability report as variables intervening |
| title_short | The influence disclosure enterprise risk management and intellectual capital to firm value through disclosure of sustainability report as variables intervening |
| title_sort | influence disclosure enterprise risk management and intellectual capital to firm value through disclosure of sustainability report as variables intervening |
| topic | Enterprise Risk Management Disclosure intellectual capital Sustainability Report Disclosure |
| url | https://journal.uii.ac.id/JAAI/article/view/38077 |
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