Pengaruh Enterprise Risk Management dan Sustainability Report terhadap Nilai Perusahaan Sektor Makanan dan Minuman yang Terdaftar di BEI Tahun 2020-2022

Abstract

This research aims to determine the influence of Enterprise Risk Management and Sustainability Reports on the value of food and beverage sector companies listed on BEI in 2020-2022. This research uses associative methods and is analyzed quantitatively. This research concluded that there were 39 observation companies, namely 39 observations taken from 13 companies x 3 years (2020-2022). In the test for company value, it has a minimum value of 0.006, a maximum value of 5.3757, an average value of 1.153144 and a standard deviation value of 1.583. The enterprise risk management (ERM) variable has a minimum value of 0.5000, a maximum value of 1.000, an average value of 0.815385 and a standard deviation value of 0.1826536. The substainability report variable has a minimum value of 0.6200, a maximum value of 1.5800, an average value of 0.979231 and a standard deviation of 0.2413818. The results of this research show a positive influence of enterprise risk management on company value in food and beverage sector companies for the 2020-2022 period, the Sustainability report partially has a positive and significant influence on the company value of food and beverage sector companies for the 2020-2022 period, and simultaneously it can be seen that enterprise risk management and sustainability reports have a positive and significant influence on company value in food and beverage sector companies for the 2020-2022 period. Penelitian ini bertujuan untuk mengetahui pengaruh Enterprise Risk Management dan Sustainability Report terhadap nilai perusahaan sektor makanan dan minuman yang terdaftar di BEI tahun 2020-2022. Penelitian ini menggunakan metode asosiatif dan dianalisis secara kuantitatif. Penelitian ini menyimpulkan terdapat 39 perusahaan observasi, yaitu 39 observasi yang diambil dari 13 perusahaan x 3 Tahun (2020-2022). Pada pengujian untuk nilai perusahaan memiliki nilai minimum sebesar 0,006 nilai maksimun sebesar 5,3757, nilai rata-rata 1,153144 dan nilai standar deviasi sebesar 1,583. Variabel Enterprise Risk Management (ERM) memiliki nilai minimum 0,5000, nilai maksimum 1,000, nilai rata-rata 0,815385 dan nilai standar deviasi 0,1826536. variabel substainability report memiliki nilai minimum 0,6200, nilai maksimum 1,5800, nilai rata-rata 0,979231 dan standar deviasi 0,2413818. Hasil dari penelitian ini terdapat pengaruh positif Enterprise Risk Management terhadap nilai perusahaan pada perusahaan sektor makanan dan minuman periode 2020-2022. Sustainability report secara parsial berpengaruh positif dan signifikan terhadap nilai perusahaan pada perusahaan sektor makanan dan minuman periode 2020-2022, serta secara simultan dapat diketahui bahwa enterprise risk management dan sustainability report berpengaruh secara positif dan signifikan terhadap nilai perusahaan pada perusahaan sektor makanan dan minuman periode 2020-2022.