Abstract:Purpose : The intention of this study is to get empirical evidence regarding the effect of Enterprise Risk Management (ERM) disclosure on firm value and the effect of Board Financial Qualification (BFQ) in moderating Enterprise Risk Management (ERM) on firm value.
Method : This research uses content analysis with 53 samples of financial company sectors, which are banks and insurance companies listed on the Indonesia Stock Exchange during 2020. The analysis technique used is Moderated Regression Analysis … Show more
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