PENGARUH PENGUNGKAPAN ENTERPRISE RISK MANAGEMENT, INTELLECTUAL CAPITAL DAN ISLAMIC SOCIAL REPORTING TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Industri Dasar dan Kimia yang Masuk dalam Daftar Efek Syariah Periode 2016-2018)

Amalia, Ghina Ziida; Warno, Warno; Prasetyoningrum, Ari Kristin

doi:10.52062/jakd.v16i1.1845

Jurnal

PENGARUH PENGUNGKAPAN ENTERPRISE RISK MANAGEMENT, INTELLECTUAL CAPITAL DAN ISLAMIC SOCIAL REPORTING TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Industri Dasar dan Kimia yang Masuk dalam Daftar Efek Syariah Periode 2016-2018)

JURNAL AKUNTANSI DAN KEUANGAN DAERAH · Vol. 16 No. 1 (2021) · pp. 1–19

DOI: 10.52062/jakd.v16i1.1845
ISSN: 2621-6787, 1978-4848
Published: 2021-12-03
Publisher: Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih
Language: eng

Abstract

The purpose of the research was to determine the effect of enterprise risk management disclosure, intellectual capital disclosure and islamic social reporting on firm value.type of this research uses a quantitative method with multiple linear regression data alalysis techniques. The data used in this research is secondary data. Thepopulation of this research are basic and chemical industrial company in the List of Sharia Securities in the period 2016-2018. The sample used purposive sampling method, amounted to 48 samples. The resultof this research indicate that first, enterprise risk management does not effect on firm value. Second, intellectual capital positive and significant effect on firm value. Third, islamic social reporting does not effect on firm value.

Keywords

Collaboration network of the authors

19 authors · 67 co-authorship links

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Co-author	Organisation	Joint articles
Fitriyani Fitriyani	Affiliation unknown	1
Khoirul Anwar	Affiliation unknown	1
Nur Laili Magfirah	Affiliation unknown	1
Heni Yuningrum	Affiliation unknown	1
Ardea Nur Puspitasari	Affiliation unknown	1
Riska Wijayanti	Affiliation unknown	1
Nina Nuraina	Affiliation unknown	1
Adibatur Rahmawati	Affiliation unknown	1
Nanda Rizka Amalia	Affiliation unknown	1
Riza Muizzah Asri	Affiliation unknown	1
Elisa Martha Hanum Basyaroh	Affiliation unknown	1
Tri Ananda Mei Saputri	Affiliation unknown	1
Nur Laeli Maghfiro	Affiliation unknown	1
Isna Nurjanah	Affiliation unknown	1
Dea Feby Septiani	Affiliation unknown	1
Eva Nurul Anisa	Affiliation unknown	1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ejournal.uncen.ac.id/index.php/JAKED/oai, first harvested 1 Nov 2026, last seen 1 Nov 2026.

Original metadata (oai_dc)

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	<dc:title xml:lang="en-US">PENGARUH PENGUNGKAPAN ENTERPRISE RISK MANAGEMENT, INTELLECTUAL CAPITAL DAN ISLAMIC SOCIAL REPORTING TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Industri Dasar dan Kimia yang Masuk dalam Daftar Efek Syariah Periode 2016-2018)</dc:title>
	<dc:creator>Amalia, Ghina Ziida</dc:creator>
	<dc:creator>Warno, Warno</dc:creator>
	<dc:creator>Prasetyoningrum, Ari Kristin</dc:creator>
	<dc:subject xml:lang="en-US">enterprise risk management</dc:subject>
	<dc:subject xml:lang="en-US">intellectual capital</dc:subject>
	<dc:subject xml:lang="en-US">islamic social reporting and firm value</dc:subject>
	<dc:description xml:lang="en-US">The purpose of the research was to determine the effect of enterprise risk management disclosure, intellectual capital disclosure and islamic social reporting on firm value.type of this research uses a quantitative method with multiple linear regression data alalysis techniques. The data used in this research is secondary data. Thepopulation of this research are basic and chemical industrial company in the List of Sharia Securities in the period 2016-2018. The sample used purposive sampling method, amounted to 48 samples. The resultof this research indicate that first, enterprise risk management does not effect on firm value. Second, intellectual capital positive and significant effect on firm value. Third, islamic social reporting does not effect on firm value.</dc:description>
	<dc:publisher xml:lang="en-US">Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih</dc:publisher>
	<dc:date>2021-12-03</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
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	<dc:identifier>https://ejournal.uncen.ac.id/index.php/JAKED/article/view/1845</dc:identifier>
	<dc:identifier>10.52062/jakd.v16i1.1845</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol. 16 No. 1 (2021): Mei; 1-19</dc:source>
	<dc:source xml:lang="id-ID">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol 16 No 1 (2021): Mei; 1-19</dc:source>
	<dc:source>2621-6787</dc:source>
	<dc:source>1978-4848</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ejournal.uncen.ac.id/index.php/JAKED/article/view/1845/1421</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2021 JURNAL AKUNTANSI DAN KEUANGAN DAERAH</dc:rights>
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