Pengaruh Enterprise Risk Management Disclosure dan Intellectual Capital Disclosure terhadap Nilai Perusahaan

The aim of this study is to examine and analyze the influence of Enterprise Risk Management Disclosure and Intellectual Capital Disclosure on the Firm Value of state-owned enterprises (BUMN) listed on the Indonesia Stock Exchange from 2018 to 2022. The population in this study consists of all BUMN companies listed on the Indonesia Stock Exchange during the 2018-2022 period, totaling 14 companies. The sampling technique used is saturated sampling, where the entire population is used as the sample. The results of the study show that Enterprise Risk Management disclosure does not affect firm value, while Intellectual Capital disclosure has a positive impact on firm value.