Pengaruh Enterprise Risk Management terhadap Kinerja Perusahaan dengan Intellectual Capital sebagai Variabel Moderasi

Sri, Rahayu and Dandes, Rifa (2021) Pengaruh Enterprise Risk Management terhadap Kinerja Perusahaan dengan Intellectual Capital sebagai Variabel Moderasi. Diploma thesis, Universitas Bung Hatta.

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Abstract

This study aims to determine the influence of Enterprise Risk Management on Company Performance with Intellectual Capital as a Moderating Variable in basic and chemical industrial companies listed on the Indonesia Stock Exchange in 2015-2019, using purposive sampling method. The samples obtained were as many as 55 of basic and chemical industrial companies listed on the IDX. The type of data used in this study is secondary data obtained from www.idx.co.id. The data was processed using SPSS 16. The data analysis techniques used in this study were descriptive statistics, classical assumption tests, multiple linear regression, and hypothesis testing. Based on the results of hypothesis testing, it was found that the enterprise risk management variable as measured by ROA has no influencet on company performance, while using TobinsQ measurement has a negative influence on company performance. The intellectual capital variable as measured by ROA has a significant negative influence on the company's performance while using the TobinsQ measurement has no influence on the company's performance. Meanwhile, enterprise risk management as measured by ROA and TobinsQ has a significant positive influence on company performance which is moderated by intellectual capital.

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