The Disclosure Implications of Intellectual Capital and Enterprise Risk Management on the Firm Value of Indonesian Banks

in this research, we look at corporate risk management transparency and business advantages.PBV measures firm value, the ERMD Index measures corporate risk management disclosures, and the ICD Index measures intellectual capital disclosures.Organizations in the financial sector that are listed on the IDX from 2016 to 2020 make up the study's population.Purposive sampling was the method utilized, and 108 businesses provided samples for research.Multiple linear regression analysis through the program SPSS is an instrument for data analysis.Initial results of statistical analysis indicate that between 2016 and 2020, disclosing a company's risk control and knowledge-based capacity will greatly boost the intrinsic value of banking enterprises listed on the IDX.Because the business conveys a great deal of information about its innovation and intellectual property so that stakeholders can use it to make stock investment decisions, the more important Intellectual Capital Disclosure to banking organizations for the years 2016 to 2020 denotes a high level of Intellectual Capital Disclosure.The intrinsic value of the business will increase when it is released better and more regularly.