Enterprise Risk Management dan Intellectual Capital Pada Earnings Response Coefficient
نویسندگان
چکیده
The background of this research is some the results previous regarding informativeness value profit (value relevance). objective to find empirical evidence influence enterprise risk management and intellectual capital on earnings response coefficient. study uses size industry type control variables with multiple linear regression data analysis techniques. sample 143 companies purposive sampling as method. show that has no effect coefficient, while a positive Size have coefficient.
 Keywords: Enterprise Risk Management; Intellectual Capital; ERC
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ژورنال
عنوان ژورنال: E-Jurnal Akuntansi
سال: 2023
ISSN: ['2302-8556']
DOI: https://doi.org/10.24843/eja.2023.v33.i01.p12