Research Article
The Ability of Managerial Ownership Moderating of The Effect of Enterprise Risk Management (ERM) Disclosure Toward The Company Value
@INPROCEEDINGS{10.4108/eai.21-9-2018.2281190, author={Ni Luh De Erik Trisnawati and Eddy Supriyadinata Gorda and Ni Kadek Ayu Trisnadewi}, title={The Ability of Managerial Ownership Moderating of The Effect of Enterprise Risk Management (ERM) Disclosure Toward The Company Value}, proceedings={Proceedings of International Conference of Social Science, ICOSS 2018, Denpasar, Indonesia}, publisher={EAI}, proceedings_a={ICOSS}, year={2019}, month={1}, keywords={erm disclosure managerial ownership corporate value}, doi={10.4108/eai.21-9-2018.2281190} }- Ni Luh De Erik Trisnawati
Eddy Supriyadinata Gorda
Ni Kadek Ayu Trisnadewi
Year: 2019
The Ability of Managerial Ownership Moderating of The Effect of Enterprise Risk Management (ERM) Disclosure Toward The Company Value
ICOSS
EAI
DOI: 10.4108/eai.21-9-2018.2281190
Abstract
This study aims to test and prove managerial ownership to moderate the relationship of Enterprise Risk Management (ERM) disclosure toward the company value. The management always tried to reveal private information, especially good news which according to the consideration of the company was very interested by the investors and shareholders. This research will be conducted on public companies and published annual report in 2014-2016. This research was using purposive sampling technique so that obtained 57 data observation. Moderated Regression Analysis (MRA) with panel data regression models are used to analyze data. The results showed that ERM disclosure had no effect on company value. The relationship between ERM disclosures to company value is also not able to be moderated by managerial ownership
