Pengaruh Penerapan Enterprise Risk Management Dan Intellectual Capital Terhadap Nilai Perusahaan Pada Perusahaan Sub Sektor Pariwisata, Restoran Dan Perhotelan Yang Terdaftar Di Bursa Efek Indonesia

Mayrika, Diana (2021) Pengaruh Penerapan Enterprise Risk Management Dan Intellectual Capital Terhadap Nilai Perusahaan Pada Perusahaan Sub Sektor Pariwisata, Restoran Dan Perhotelan Yang Terdaftar Di Bursa Efek Indonesia. Other thesis, Universitas Islam Riau.

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Abstract

ABSTRACT THE EFFECT OF THE IMPLEMENTATION OF ENTERPRISE RISK MANAGEMENT AND INTELLECTUAL CAPITAL ON COMPANY VALUE ON TOURISM, RESTAURANT AND HOTEL SUB SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE By: Diana Mayrika 175210550 The purpose of this study was to Determine the Effect Of Implementing Enterprise Risk Management and Intellectual Capital On Firm Value in Tourism, Restaurant and Hospitality Sub-Sector Companies Listed On the Indonesia Stock Exchange. The variables of this study are the disclosure of Enterprise Risk Management (X1) and the disclosure of Intellectual Capital (X2) as independent variables as measured by the Enterprise Risk Management disclosure index and the disclosure index of Intellectual Capital and Firm Value (Y) as the dependent variable as measured by Tobin's Q. Population in this study are tourism, restaurant, and hospitality companies listed on the Indonesia Stock Exchange in 2017-2019. The sample in this study were 12 tourism, restaurant and hospitality companies listed on the Indonesia Stock Exchange. The data collection technique used is documentation. The data analysis technique used in this research is the classical assumption test, multiple linear regression test, and hypothesis testing. The results show that Enterprise Risk Management (ERM) and Intellectual Capital (IC) has an effect on firm value for tourism, restaurant, and hotel companies listed on the Indonesia Stock Exchange in 2017-2019.

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