THE IMPACT OF ENTERPRISE RISK MANAGEMENT, CORPORATE SOCIAL RESPONSIBILITY, AND SUSTAINABILITY REPORT ON FIRM VALUE IN BANKING SECTOR OF INDONESIA, MALAYSIA, AND THAILAND

The purpose of this research was to determine the impact disclosure on enterprise risk management (ERM), corporate social responsibility (CSR), and sustainability reports (SR) firm value. Data for is taken from financial reports, annualreports, issued by firms. In study, sample used banking firms listed Indonesia, Malaysia, Thailand Stock Exchanges 2019-2020. Sampling using purposive sampling technique with four criteria. Firms that meet these criteria are 36 Indonesian firms, 10 Malaysian 8 Thai method data analysis multiple regression Eviews software. results show Enterprise Risk Management positively influences Meanwhile, Corporate Social Responsibility Sustainability Report has no effecton firm's study can be as a reference potential investors know condition each company they want invest in.