Pengaruh Pengungkapan Sukarela Manajemen Risiko Non Keuangan Terhadap Nilai Perusahaan pada Sektor Industri Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022
DOI:
https://doi.org/10.30651/jms.v9i4.24099Abstract
Tujuan penelitian ini adalah untuk memperoleh bukti empiris mengenai pengaruh pengungkapan sukarela manajemen risiko keuangan dan pengungkapan sukarela manajemen risiko non keuangan pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2018-2022. Sampel dipilih menggunakan metode purposive sampling dan menghasilkan 13 perusahaan pertambangan. Data diolah menggunakan perangkat lunak IBM SPSS versi 23 dengan teknik analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa pengungkapan risiko keuangan tidak berpengaruh signifikan terhadap nilai perusahaan. Pengungkapan risiko non keuangan diproksikan sebagai beberapa risiko. Risiko operasional tidak berpengaruh signifikan terhadap nilai perusahaan. Risiko strategi berpengaruh signifikan terhadap nilai perusahaan. Risiko integritas berpengaruh signifikan terhadap nilai perusahaan. Risiko pemberdayaan tidak berpengaruh signifikan terhadap nilai perusahaan. Risiko pengelolaan informasi dan teknologi berpengaruh signifikan namun negatif terhadap nilai perusahaan.
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