Company Sustainability, Enterprise Risk Management, Innovation, and Intellectual Capital Efficiency: Evidence From Indonesia

Sofia, Irma Paramita and Sembel, Roy and Wardhani, Ratna and Herawaty, Vinola Company Sustainability, Enterprise Risk Management, Innovation, and Intellectual Capital Efficiency: Evidence From Indonesia. International Journal of Business, Economics and Law, 24 (2). pp. 58-65. ISSN 2289-1552

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Abstract

Many factors play a role in company sustainability, including enterprise risk management, innovation and intellectual capital. In order to investigate any possible relationship between many important aspects of company sustainability, we exploit recently panel data designed to provide comparable information on company sustainability in order to assess the impact of enterprise risk management and innovation using a moderating approach of intellectual capital. This study uses 298 data sample of companies listed in Indonesian Stock Exchange that publish sustainability reports from 2014-2019. Data analysis is carried out using multiple regression analysis. The significance of this study is developing a new measurement of innovation for company level in Indonesia. Our results suggest that the implementation of Enterprise Risk Management would be associated with greater company sustainability if supported by an effectiveness of intellectual capital. The results also show that innovation has a positive effect on company sustainability and indicate that innovation is one of the keys to improving company sustainability. The moderating effect of intellectual capital is proven to be able to support company sustainability with their components consisting of human capital, structural capital, and employed capital

Item Type:	Artikel
Uncontrolled Keywords:	Company Sustainability, Enterprise Risk Management, Innovation, Intellectual Capital, Sustainability Reporting.
Subjects:	A General Works > AC Collections. Series. Collected works
Divisions:	Universitas Pembangunan Jaya
Depositing User:	Alexandro Andika
Date Deposited:	09 May 2023 07:01
Last Modified:	09 May 2023 07:01
URI:	http://eprints.upj.ac.id/id/eprint/5088

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