ENTERPRISE RISK MANAGEMENT AND INTELLECTUAL CAPITAL DISCLOSURE : INVESTOR PERSPECTIVE

Authors

  • Yolanda Yolanda Universitas Muhammadiyah Malang
  • Ihyaul Ulum Universitas Muhammadiyah Malang
  • Setu Setyawan Universitas Muhammadiyah Malang

DOI:

https://doi.org/10.22219/jrak.v8i2.38

Keywords:

enterprise risk management, intellectual capital disclosure, investor reaction, Jakarta Islamic Index

Abstract

This paper aims to examine the effect of corporate value on investor reactions with enterprise risk management (ERM) and intellectual capital disclosure (ICD) as a mediation variable on Indonesian companies listed in the Jakarta Islamic Index in 2016. The sample of this study consists of 25 companies with purposive sampling technique. Five ways numerical coding system and Partial Least Square (PLS) are used as a tool to perform data analysis. The results show that firm value has a significant influence on investor reaction. Unlike the ERM capable of mediating the relationship between corporate value and investor reactions, ICD is unable to mediate.

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Published

2018-10-22

Issue

Vol. 8 No. 2: Jurnal Reviu Akuntansi dan Keuangan

Section

Articles

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