Does Enterprise Risk Management Disclosure Moderate the Effect of Capital Structure on the Firm Value?

Hapsoro, Dody and Jannah, Lu’lu’ul Does Enterprise Risk Management Disclosure Moderate the Effect of Capital Structure on the Firm Value? Jurnal Ilmiah Ekonomi dan Bisnis, 17 (2). pp. 105-110. ISSN p-ISSN : 1829 – 9822 | e-ISSN : 2442 – 9813

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Abstract

There are many inconsistent research results regarding risk management disclosure research, so this study aims to reexamine the enterprise's risk management disclosures in moderating the effect of capital structure on firm value. The research sample is non-financial firms that disclose enterprise risk management in 2018, amounting to 386 firms. Data analysis uses Partial Least Square (PLS). Measurement of enterprise risk management disclosure variables using checklists developed based on ISO 31000: 2009, measurement of capital structure using debt to asset ratio (DAR), and measurement of firm value using Tobin's Q. The results showed that capital structure has a positive and significant effect on firm value. Disclosure of enterprise risk management is proven to moderate the effect of capital structure on firm value.

Item Type: Article
Uncontrolled Keywords: capital structure, enterprise risk management disclosure, and firm value
Divisions: Dosen STIE YKPN > Artikel > Jurnal
Depositing User: Pustakawan STIE YKPN
Date Deposited: 28 Oct 2020 04:30
Last Modified: 28 Oct 2020 04:30
URI: http://repository.stieykpn.ac.id/id/eprint/910

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