Muhammaddin, Novandra (2025) PENGARUH CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN DENGAN ENTERPRISE RISK MANAGEMENT DISCLOSURE SEBAGAI VARIABEL INTERVENING (Studi Empiris Pada Bank Konvensional Yang Terdaftar di BEI Tahun 2019-2023). Master thesis, Universitas Sultan Ageng Tirtayasa.
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Abstract
The purpose of this study is to determine the effect of corporate governance consisting of an independent board of commissioners, an independent audit committee, institutional ownership, managerial ownership on firm value with enterprise risk management disclosure (ERMD) as an intervening variable. The research method uses a quantitative method. The research design consists of descriptive design and causal design. The population of the study was Conventional Banks listed on the IDX for the period 2019-2023. The sampling technique used purposive sampling with a total sample of 31 Conventional Banks, where the number of sample data was 140 sample data. Data analysis used multiple linear regression analysis with the SPSS version 23 program and the sobel test. Based on the results of the data analysis, the adjusted r square value was 0.798, which showed that the variation in firm value could be explained by 79.8% by the independent board of commissioners, independent audit committee, institutional ownership, managerial ownership and ERMD. The results of hypothesis testing, it is known that the independent board of commissioners has a positive effect on firm value, the independent audit committee has a positive effect on firm value, institutional ownership has a positive effect on firm value, managerial ownership does not affect firm value, ERMD has a positive effect on firm value, the independent board of commissioners has a positive effect on ERMD, the independent audit committee has a positive effect on ERMD, institutional ownership has a positive effect on ERMD, managerial ownership has a negative effect on ERMD, ERMD mediates the effect of the independent board of commissioners on firm value, ERMD mediates the effect of the independent audit committee on firm value, ERMD mediates the effect of institutional ownership on firm value, ERMD does not mediates the effect of managerial ownership on firm value.
| Item Type: | Thesis (Master) | |||||||||
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| Additional Information: | Tujuan penelitian untuk mengetahui pengaruh corporate governance yang terdiri dari dewan komisaris independen, komite audit independen, kepemilikan institusi, kepemilikan manajerial terhadap nilai perusahaan dengan enterprise risk management disclosure (ERMD) sebagai variabel intervening. Metode penelitian menggunakan metode kuantitatif. Desain penelitian terdiri dari desain deskriptif dan desain kausal. Populasi penelitian adalah Bank Konvensional yang terdaftar di BEI periode 2019-2023. Teknik pengambilan sampel menggunakan purposive sampling dengan jumlah sampel penelitian sebanyak 31 Bank Konvensional, dimana jumlah data sampel sebanyak 140 data sampel. Analisis data menggunakan analisis regresi linear berganda dengan program SPSS versi 23 dan sobel test. Berdasarkan hasil analisis data, diketahui nilai adjusted r square sebesar 0,798 yang menunjukkan variasi nilai perusahaan dapat dijelaskan sebesar 79,8% oleh dewan komisaris independen, komite audit independen, kepemilikan institusi, kepemilikan manajerial dan ERMD. Hasil pengujian hipotesis, diketahui dewan komisaris independen berpengaruh positif terhadap nilai perusahaan, komite audit independen berpengaruh positif terhadap nilai perusahaan, kepemilikan institusi berpengaruh positif terhadap nilai perusahaan, kepemilikan manajerial tidak berpengaruh terhadap nilai perusahaan, ERMD berpengaruh positif terhadap nilai perusahaan, dewan komisaris independen berpengaruh positif terhadap ERMD, komite audit independen berpengaruh positif terhadap ERMD, kepemilikan institusi berpengaruh positif terhadap ERMD, kepemilikan manajerial berpengaruh negatif terhadap ERMD, ERMD memediasi pengaruh dewan komisaris independen terhadap nilai perusahaan, ERMD memediasi pengaruh komite audit independen terhadap nilai perusahaan, ERMD memediasi pengaruh kepemilikan institusi terhadap nilai perusahaan, ERMD tidak memediasi pengaruh kepemilikan manajerial terhadap nilai perusahaan. | |||||||||
| Uncontrolled Keywords: | Firm Value, Corporate Governance, Enterprise Risk Management Disclosure. Nilai Perusahaan, Corporate Governance, Enterprise Risk Management Disclosure. | |||||||||
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HC Economic History and Conditions H Social Sciences > HG Finance |
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| Divisions: | 08 Pascasarjana > 62101-Magister Akuntansi 05-Fakultas Ekonomi dan Bisnis |
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| Depositing User: | mr Novandra Muhammaddin | |||||||||
| Date Deposited: | 02 Oct 2025 08:07 | |||||||||
| Last Modified: | 02 Oct 2025 08:07 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/55098 |
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