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Company Financial Performance and Company Value and Factors Affecting Them

Journal: International Journal of Multidisciplinary Research and Publications (Vol.5, No. 9)

Publication Date:

Authors : ;

Page : 42-47

Keywords : ;

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Abstract

— This study aims to analyze how much influence Enterprise Risk Management, Intellectual Capital, and Sustainability Reports have on the company's financial performance and their impact on the value of high profile and low-profile companies listed on the Indonesia Stock Exchange. The population of this study is 80 High Profile and Low-Profile companies listed on the Indonesia Stock Exchange. The sample was determined using purposive sampling and obtained 20 companies as samples in this study for 3 years so that the total sample was 60 companies. Data collection is done by looking at financial reports and sustainability reports. The statistical method uses smart PLS. The results of this study indicate that Enterprise Risk Management and Sustainability Reports have no effect on financial performance and firm value. Intellectual Capital have effect on financial performance and firm value. Financial performance is also able to mediate the influence of Intellectual Capital on firm value.

Last modified: 2023-05-02 16:03:26