Pengaruh Enterprise Risk Management dan Sustainability Report terhadap Nilai Perusahaan Sektor Makanan dan Minuman yang Terdaftar di BEI Tahun 2020-2022
DOI:
https://doi.org/10.55606/optimal.v5i1.5707Keywords:
Enterprise Risk Management, Price to Book Value, Sustainability ReportAbstract
This research aims to determine the influence of Enterprise Risk Management and Sustainability Reports on the value of food and beverage sector companies listed on BEI in 2020-2022. This research uses associative methods and is analyzed quantitatively. This research concluded that there were 39 observation companies, namely 39 observations taken from 13 companies x 3 years (2020-2022). In the test for company value, it has a minimum value of 0.006, a maximum value of 5.3757, an average value of 1.153144 and a standard deviation value of 1.583. The enterprise risk management (ERM) variable has a minimum value of 0.5000, a maximum value of 1.000, an average value of 0.815385 and a standard deviation value of 0.1826536. The substainability report variable has a minimum value of 0.6200, a maximum value of 1.5800, an average value of 0.979231 and a standard deviation of 0.2413818. The results of this research show a positive influence of enterprise risk management on company value in food and beverage sector companies for the 2020-2022 period, the Sustainability report partially has a positive and significant influence on the company value of food and beverage sector companies for the 2020-2022 period, and simultaneously it can be seen that enterprise risk management and sustainability reports have a positive and significant influence on company value in food and beverage sector companies for the 2020-2022 period.
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