MENGGUNAKAN ENTERPRICE RISK MANAGEMENT DAN INTELLECTUAL CAPITAL: APAKAH BERMANFAAT BAGI PERUSAHAAN REAL ESTATE? (Turn it in Cek)

Dekeng Setyo Budiarto, SE, MSi, Ak, CA, Fakultas Bsnis, Universitas PGRI Yogyakarta and Atika Anisaulfitria Putuyana, Fakultas Bsnis, Universitas PGRI Yogyakarta (2018) MENGGUNAKAN ENTERPRICE RISK MANAGEMENT DAN INTELLECTUAL CAPITAL: APAKAH BERMANFAAT BAGI PERUSAHAAN REAL ESTATE? (Turn it in Cek). AKUNTANSI DEWANTARA VOL. 2 NO. 2 OKTOBER 2018. ISSN p-ISSN: 2550-0376 | e-ISSN: 2549-9637 | DOI: 10.29230/ad.v2i2.3076

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Abstract

Unvertainty environment, market liberalization, and lower profit margins, firms should make the most efficient use of relevant expenditure related to firm value. Thgis research aims to find out evidence the efect of ERM disclosure, IC disclosure, profitability bevarage ratio on firm value. The sample of the research is 22 property and real estate companies in Indonesian STOCK Exchange for the periode of 2011-2016. The sample collection technique has been carried out by using purposive sampling technique. The data the secondary data. The data analysis has been carried aout by multiplr regressions analysis. The result of the analysis show that ERM, IC, has negative influence to the firm value. The profitability and lavarage has positive influence to the firm value.

Item Type: Article
Uncontrolled Keywords: ERM disclosure, IC diclosure, firm value
Subjects: Akuntansi > Laporan Keuangan
Divisions: Fakultas Bisnis > Akuntansi
Depositing User: Mr. Nugroho
Date Deposited: 27 Nov 2019 02:12
Last Modified: 27 Nov 2019 02:12
URI: http://repository.upy.ac.id/id/eprint/1922

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