PENGARUH ENTERPRISE RISK MANAGEMENT DISCLOSURE TERHADAP NILAI PERUSAHAAN DENGAN PANDEMI DAN LEVERAGE SEBAGAI PEMODERASI (STUDI EMPIRIS PADA SELURUH PERUSAHAAN NON KEUANGAN TERDAFTAR DI BEI 2019-2020)

This study aims to find empirical evidence related to the Enterprise Risk Management Disclosure on firm value with pandemic and leverage as a variable moderating, firm size and profitability as a variable control. The sample used in this study are nonfinancial firm listed in Indonesia Stock Exchange (IDX). Sampling method using purposive sampling method and obtained sample of 545 data. Analysis techniques used in this research in multiple regression analysis using SPSS version 22. The result of this study indicate that Enterprise Risk Management Disclosure has a positive and significant impact on firm value while pandemic does not moderate the relationship of Enterprise Risk Management Disclosure to firm value and leverage does not moderate the relationship of Enterprise Risk Management Disclosure to firm value.