PERAN PENGUNGKAPAN MANAJEMEN RISIKO, GREEN BANKING DAN MODAL INTELEKTUAL TERHADAP NILAI PERUSAHAAN PADA PERBANKAN DI INDONESIA

Abstract

Firm value is seen as an important aspect in a company because it can reflect the condition of the company. This research aims to empirically prove the influence of intellectual capital, risk management disclosure, and green banking on the value of banking sector companies in Indonesia. The population in this research are banking sector companies registered on the IDX during the research period, namely 2020-2022. Using the purposive sampling method, 27 companies were obtained (n = 81 observations). The data analysis method used in this research is multiple linear regression which is processed using the SPSS 23 application. Based on the analysis result, it shows that intellectual capital, risk management disclosure and green banking simultaneously influence the value of banking sector companies. The results of this research also show that intellectual capital and green banking have a significant effect on firm value, while risk management disclosure does not have a significant effect on firm value.