Pengaruh Enterprise Risk Management, Intellectual Capital, dan Kebijakan Perusahaan terhadap Nilai Perusahaan dengan Good Corporate Governance sebagai Variabel Moderasi

Tampubolon, Sylvana Noviakusuma (2023) Pengaruh Enterprise Risk Management, Intellectual Capital, dan Kebijakan Perusahaan terhadap Nilai Perusahaan dengan Good Corporate Governance sebagai Variabel Moderasi. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Studi ini menguji pengaruh Enterprise Risk Management, Intellectual Capital, dan Kebijakan Perusahaan terhadap Nilai Perusahaan dengan Good Corporate Governance sebagai variabel moderasi. Dengan menggunakan data observasi sebanyak 141 sampel dari perusahaan yang terdaftar di Bursa Efek Indonesia selain sektor financial, dan menggunakan regresi linier berganda, studi ini menemukan bahwa Enterprise Risk Management berpengaruh negatif terhadap nilai perusahaan. Penelitian ini juga menemukan bahwa kebijakan perusahaan melalui kebijakan dividen berpengaruh positif terhadap nilai perusahaan. Namun, studi ini menemukan bahwa Intellectual Capital tidak memiliki pengaruh terhadap nilai perusahaan. Serta variabel moderasi Good Corporate Governance tidak mampu memoderasi hubungan antara Pengungkapan Enterprise Risk Management maupun Intellectual Capital terhadap nilai perusahaan dan hasil yang sama ditemukan bahwa Good Corporate Governance tidak mampu memoderasi hubungan kebijakan perusahaan yakni kebijakan dividen terhadap nilai perusahaan. / This study examines the effect of Enterprise Risk Management, Intellectual Capital, and Corporate Policy on Firm Value, with Good Corporate Governance as a moderating variable. Using observation data from 141 samples of non-financial companies listed on the Indonesia Stock Exchange, and using multiple linear regression, the study found that Enterprise Risk Management has a negative effect on firm value. The study also found that corporate policy through dividend policy has a positive effect on firm value. In addition, the moderating variable of Good Corporate Governance is able to moderate the relationship between Enterprise Risk Management on firm value. However, the study found that Intellectual Capital does not have an effect on firm value. As well as the moderating variable Good Corporate Governance is not able to moderate the relationship between Disclosure of Enterprise Risk Management and Intellectual Capital on firm value and the same results are found that Good Corporate Governance is not able to moderate the relationship between company policy namely dividend policy on firm value.

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