The Role of Enterprise Risk Management on Intellectual Capital and It's Impact on Firm Performance Based on Agency Theory, Signaling theory and Resource-Based View (RBV) theory Approach

Siti Salama Amar, Devi Lestari Pramita Putri, Fathorrahman Fathorrahman, Ummi Wahyuni, Adriani Kusuma, Muslimatul Aina

Abstract


The purpose of this study was to build an understanding the Enterprise Risk Management on Intellectual Capital and Its Impact on Firm Performance. Type of research is Explanatory Research. Data collection using a questionnaire. The sampling technique used purposive sampling. The number of samples was 90 financial institutions in East Java, Indonesia, and data analysis used the SEM-PLS. The results of this study indicate that Enterprise Risk Management have significant and possitive effect on Intellectual Capital, Enterprise Risk Management have significant and possitive effect on Firm Performance, and Intellectual Capital have significant and possitive effect on Firm Performance.


Keywords


Enterprise Risk Management; Intellectual Capital; Firm Performance

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DOI: http://dx.doi.org/10.18415/ijmmu.v9i7.3952

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