STUDI SEKTOR PERBANKAN TENTANG ENTERPRISE RISK MANAGEMENT, IT GOVERNANCE, FINANCIAL PERFORMANCE DAN FIRM VALUE

Abstract

This study aims to examine the direct and indirect effects of Enterprise Risk Management (ERM), IT Governance, and financial performance on firm value in banking sector business companies that are on the Indonesia Stock Exchange for the 2015-2017 period. The data analysis method used is the path analysis method which is carried out with the IBM SPSS Amos program version 22. In this test, because the data is not normal, the data transformation is carried out using SQRT so that normal data can be used to test the hypothesis. significance of 5%. From the results of data analysis, it can be concluded that Enterprise Risk Management affects financial performance, IT Governance affects corporate value, and corporate financial performance influences corporate value with a significance value below 5%. Meanwhile, IT Governance does not affect financial performance and Enterprise Risk Management does not affect company value with a significance level above 5%.