NILAI PERUSAHAAN DAN KUALITAS LABA PERBANKAN: ANALISIS BERDASARKAN KARAKTERISTIK ENTERPRISE RISK MANAGEMENT DAN KOMITE AUDIT

Abstrak

This reseasch aims to find emphirical evidence related to characteristics of Enterprise Risk Management (ERM) and Audit Committee’s gender diversity on earnings quality and firm value. The research methode is a descriptive-analytic using cross-sectional data. The research population is a banking institution listed on the Indonesia Stock Exchange between 2016-2018. The sampling technique is purposive sampling with a total sample of 120 data. The variables used are ERM disclosure, the number of female audit committees, firm value and earnings quality (proxied by discretionary accruals). The results showed that gender diversity in the audit committee has a positive and significant impact on the firm’s value but not on earnings quality; likewise, the ERM characteristics are not significant to earnings quality nor firm value.