NURHIKMAH, ELGA (2019) PENGARUH RISIKO EKSTERNAL, INTERNAL DAN MANAJERIAL TERHADAP NILAI PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN NON INDUSTRI JASA YANG TERDAFTAR DI BEI MULAI PERIODE 2017 DAN 2018). S2 thesis, Universitas Mercu Buana Jakarta-Menteng.
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Abstract
The purpose of this study is to examine the effect of external, internal and managerial risks on firm value. External risk is proxied by carbon emissions disclosure and environmental performance, internal risk is proxied by enterprise risk management disclosure, while managerial risk is proxied by leverage. The study was conducted on non-service industry companies listed on the Indonesia Stock Exchange. The sampling technique used was purposive sampling, with criteria for companies that had a PROPER rating for the 2017 and 2018 periods of 64 companies. The results showed that the PROPER rating and leverage affect on firm value, while the carbon emissions disclosure and enterprise risk management disclosure do not affect on firm value. The inability to prove the effect of both disclosures can be caused by the element of subjectivity in its measurement. This result proves that investors take into account external risks in the form of environmental performance based on PROPER ratings and leverage as manifestations of managerial risk. Thus, the results of this study prove that investors recognize the accountability and independence of PROPER assessments. Keywords: Carbon Emission Disclosure, Environmental Performance, Enterprise Risk Management Disclosure, Leverage, Firm Value. Tujuan penelitian ini untuk menguji pengaruh risiko eksternal, internal dan manajerial pada nilai perusahaan. Risiko eksternal diproksikan dengan pengungkapan emisi karbon dan kinerja lingkungan, risiko internal diproksikan oleh enterprise risk management disclosure, sedangkan risiko manajerial diproksikan dengan leverage. Penelitian dilakukan pada perusahaan non industri jasa yang terdaftar di Bursa Efek Indonesia. Teknik pengambilan sampel yang digunakan adalah purposive sampling, dengan kriteria perusahaan yang memiliki peringkat PROPER selama periode 2017 dan 2018 sejumlah 64 perusahaan. Hasil penelitian menunjukkan bahwa peringkat PROPER dan leverage mempengaruhi nilai perusahaan, sedangkan pengungkapan emisi karbon dan enterprise risk management disclosure tidak mempengaruhi nilai perusahaan. Ketidakmampuan membuktikan efek dari kedua pengungkapan tersebut dapat disebabkan oleh unsur subjektivitas dalam pengukurannya. Hasil ini membuktikan bahwa investor memperhitungkan risiko eksternal dalam bentuk kinerja lingkungan berdasarkan peringkat PROPER dan leverage sebagai manifestasi risiko manajerial. Dengan demikian, hasil penelitian ini membuktikan bahwa investor mengakui akuntabilitas dan independensi penilaian PROPER. Kata Kunci: Pengungkapan Emisi Karbon, Kinerja Lingkungan, Enterprise Risk Management Disclosure, Leverage, Nilai Perusahaan.
| Item Type: | Thesis (S2) |
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| Call Number CD: | CDT-555-20-001 |
| Call Number: | T-55-AKEB-19-003 |
| NIM/NIDN Creators: | 55517120048 |
| Uncontrolled Keywords: | Carbon Emission Disclosure, Environmental Performance, Enterprise Risk Management Disclosure, Leverage, Firm Value.Pengungkapan Emisi Karbon, Kinerja Lingkungan, Enterprise Risk Management Disclosure, Leverage, Nilai Perusahaan. |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi |
| Divisions: | Pascasarjana > Magister Akuntansi |
| Depositing User: | UMMI RAHMATUSSYIFA |
| Date Deposited: | 23 Feb 2022 04:33 |
| Last Modified: | 26 Jul 2022 04:11 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/56630 |
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