PENGARUH ENTERPRISE RISK MANAGEMENT DISCLOSURE DAN CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE TERHADAP FIRM VALUE DENGAN INDEPENDENT COMMISSIONER SEBAGAI PEMODERASI (STUDI EMPIRIS PADA SEKTOR CONSUMER NON- CYCLICALS DI INDONESIA)

Suseno, Bayu (2025) PENGARUH ENTERPRISE RISK MANAGEMENT DISCLOSURE DAN CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE TERHADAP FIRM VALUE DENGAN INDEPENDENT COMMISSIONER SEBAGAI PEMODERASI (STUDI EMPIRIS PADA SEKTOR CONSUMER NON- CYCLICALS DI INDONESIA). Master thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

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Abstract

This study aims to examine the effect of Enterprise Risk Management Disclosure and Corporate Social Responsibility Disclosure on firm value. In addition, it analyzes the moderating role of independent commissioners within the context of non-cyclical sector companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2023. The analysis is conducted using the Moderated Regression Analysis (MRA) method with EViews software. The results indicate that both Enterprise Risk Management Disclosure and Corporate Social Responsibility Disclosure have a positive and significant impact on firm value. However, the relationship between Enterprise Risk Management Disclosure and firm value is not successfully moderated by independent commissioners. Conversely, independent commissioners are able to strengthen the relationship between Corporate Social Responsibility Disclosure and firm value. These findings support agency theory, which suggests that transparent disclosures and effective corporate governance can enhance firm value by reducing information asymmetry and improving managerial oversight.

Item Type:

Thesis (Master)

Contributors:

Contribution	Contributors	NIP/NIM
Thesis advisor	Hanifah, Imam Abu	197305262005011002
Thesis advisor	Januarsi, Yeni	198001042003122001

Additional Information:

Penelitian ini bertujuan untuk menguji pengaruh Enterprise Risk Management Disclosure dan Corporate Social Responsibility Disclosure terhadap firm value. Selain itu, penelitian ini juga menganalisis peran dewan komisaris independen sebagai variabel moderasi dalam konteks perusahaan sektor non-cyclical yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2018 hingga 2023. Analisis dilakukan dengan metode Moderated Regression Analysis (MRA) menggunakan perangkat lunak EViews. Hasil penelitian menunjukkan bahwa Enterprise Risk Management Disclosure dan Corporate Social Responsibility Disclosure berpengaruh positif dan signifikan terhadap nilai perusahaan. Namun, hubungan antara Enterprise Risk Management Disclosure dan firm value tidak berhasil dimoderasi oleh komisaris independen. Sebaliknya, komisaris independen mampu memperkuat hubungan antara Corporate Social Responsibility Disclosure dan firm value. Temuan ini mendukung teori agensi yang menyatakan bahwa pengungkapan yang transparan dan tata kelola yang efektif dapat meningkatkan nilai perusahaan melalui pengurangan asimetri informasi dan peningkatan pengawasan manajerial.

Uncontrolled Keywords:

Enterprise Risk Management Disclosure, Corporate Social Responsibility Disclosure, Independent Commissioner, Firm Value, Agency Theory Enterprise Risk Management Disclosure, Corporate Social Responsibility Disclosure, Independent Commissioner, Firm Value, Teori Agensi

Subjects:

H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HF Commerce > HF5601 Accounting

Divisions:

05-Fakultas Ekonomi dan Bisnis
08 Pascasarjana > 62101-Magister Akuntansi

Depositing User:

Mr Bayu Suseno

Date Deposited:

28 Aug 2025 02:06

Last Modified:

28 Aug 2025 02:06

URI:

http://eprints.untirta.ac.id/id/eprint/54299

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