Maemunah, Fikriah
(2025)
PENGARUH ENTERPRISE RISK MANAGEMENT (ERM), KOMITE
RISIKO, DEWAN DIREKSI DAN KOMITE AUDIT TERHADAP NILAI PERUSAHAAN
(Studi Empiris Pada Sub Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2018-2022).
S1 / D3 thesis, Universitas Kuningan.
Abstract
Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh enterprise risk management (ERM), komite risiko, dewan direksi, dan komite audit terhadap nilai perusahaan. Metode penelitian yang digunakan adalah metode deskriptif dan verifikatif. Populasi penelitian adalah sub sektor perbankan sebanyak 46 perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2018-2022. Sampel yang digunakan sebanyak 38 perusahaan dengan menggunakan purposive sampling. Teknik pengumpulan data menggunakan teknik observasi non partisipan sedangkan teknik analisis data menggunakan analisis regresi data panel. Hasil penelitian menunjukkan bahwa pengungkapan enterprise risk management (ERM), komite risiko, dan komite audit berpengaruh positif dan signifikan terhadap nilai perusahaan, sedangkan dewan direksi berpengaruh negatif dan signifikan terhadap nilai perusahaan.
Kata Kunci: Nilai Perusahaan, Enterprise Risk Management (ERM), Komite Risiko, Dewan Direksi, Komite Audit.
The purpose of this research is to know and analyze the influence of enterprise risk management (ERM), Risk Committee, Board of Directors, and Audit Committee on Company Value. The methods of study used are descriptive and verification methods. The research population is the banking sub-sector as many as 46 companies listed on Indonesia Stock Exchange period in 2018-2022. The samples used are 38 companies using purposive sampling. The data collection technique uses non-participant observation techniques while the data analysis technique uses panel data regression analysis. The result showed that the disclosure of enterprise risk management (ERM), risk committee, and audit committee had a positive and significant effect on company value, while the board of directors had a negative and significant effect on company value.
Keywords: Company Value, Enterprise Risk Management (ERM), Risk Committee, Board of Directors, Audit Committe.
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