Mahirah, Annisaa (2025) PENGARUH INTELLECTUAL CAPITAL DISCLOSURE DAN ENTERPRISE RISK MANAGEMENT DISCLOSURE TERHADAP NILAI PERUSAHAAN DENGAN COMPETITIVE ADVANTAGE SEBAGAI VARIABEL MEDIASI PADA PERUSAHAAN PERBANKAN 2019-2023. Master thesis, Universitas Sultan Ageng Tirtayasa.
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Abstract
This study aims to analyze the impact of intellectual capital disclosure and enterprise risk management disclosure on firm value, with the mediating role of competitive advantage in the context of banking companies listed on the Indonesia Stock Exchange during the period 2019 to 2023. This research is categorized as quantitative research and uses secondary data from 34 conventional banking companies. The methodology applied in this research involves documentation techniques for data collection, where the financial statements and annual reports of each company serve as the primary sources of information. The data obtained were analyzed using the Stata statistical software. The research results show that intellectual capital disclosure has a positive and significant impact on competitive advantage. Conversely, enterprise risk management disclosure does not show a significant impact on competitive advantage. Additionally, both intellectual capital disclosure and enterprise risk management disclosure, as well as competitive advantage, consistently contribute positively and significantly to the increase in firm value. However, competitive advantage does not act as a mediator in the relationship between intellectual capital disclosure and enterprise risk management disclosure on firm value.
| Item Type: | Thesis (Master) | |||||||||
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| Additional Information: | Studi ini bertujuan untuk menganalisis dampak pengungkapan modal intelektual dan pengungkapan manajemen risiko terhadap nilai perusahaan, dengan peran mediasi keunggulan kompetitif dalam konteks perusahaan perbankan yang terdaftar di Bursa Efek Indonesia selama periode 2019 hingga 2023. Penelitian ini dikategorikan sebagai penelitian kuantitatif dan menggunakan data sekunder dari 34 perusahaan perbankan konvensional. Metodologi yang diterapkan dalam penelitian ini melibatkan teknik dokumentasi untuk pengumpulan data, di mana laporan keuangan dan laporan tahunan setiap perusahaan dijadikan sumber informasi utama. Data yang diperoleh dianalisis menggunakan perangkat lunak statistik Stata. Hasil penelitian menunjukkan bahwa pengungkapan modal intelektual memiliki pengaruh positif dan signifikan terhadap keunggulan kompetitif. Sebaliknya, pengungkapan manajemen risiko tidak menunjukkan pengaruh yang signifikan terhadap keunggulan kompetitif. Selain itu, baik pengungkapan modal intelektual maupun pengungkapan manajemen risiko, serta keunggulan kompetitif, secara konsisten berkontribusi secara positif dan signifikan terhadap peningkatan nilai perusahaan. Namun, keunggulan kompetitif tidak berperan sebagai mediator dalam hubungan antara pengungkapan modal intelektual dan pengungkapan manajemen risiko terhadap nilai perusahaan. | |||||||||
| Uncontrolled Keywords: | Intellectual Capital Disclosure, Enterprise Risk Management Disclosure, Firm Value, Competitive Advantage. Pengungkapan Modal Intelektual, Pengungkapan Manajemen Risiko Perusahaan, Nilai Perusahaan, Keunggulan Kompetitif. | |||||||||
| Subjects: | H Social Sciences > HF Commerce H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting |
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| Divisions: | 08 Pascasarjana > 62101-Magister Akuntansi 05-Fakultas Ekonomi dan Bisnis |
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| Depositing User: | Annisaa Mahirah Icha | |||||||||
| Date Deposited: | 04 Nov 2025 03:02 | |||||||||
| Last Modified: | 04 Nov 2025 03:02 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/55730 |
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