PENGARUH PENGUNGKAPAN ENTERPRISE RISK MANAGEMENT DAN PENGUNGKAPAN MODAL INTELEKTUAL TERHADAP NILAI PERUSAHAAN DENGAN KONSENTRASI KEPEMILIKAN SEBAGAI VARIABEL PEMODERASI

This study aima to analyze the effect of Enterprise Risk Management Disclosures and Intellectual Capital Disclosures on Firm Value with a Ownership Concentration as an moderating variable in banking companies listed in the Indonesia Stock Exchange 2015-2017 period. The population in this dtudy are banking companies listed in the Indonesia Stock Exchange which publish annual reports for the period 2015-2017. The sample in this study amounted to 97 samples. The sampling method in this study was purposive sampling. The data used in this study are secondary data in the form of an annual reposrt 2015-2017. The result showed that the variables of Enterprise Risk Management Disclosure and Intellectual Capital Disclosure had a significant positive effect on firm value. Whereas the Ownership Concentration as a moderating variable is not able to moderate the relationship between Enterprise Risk Management Disclosure and Firm Value and the relationship between Intellectual Capital Disclosure and Firm Value