Abstract:
This study aims to analyze and find empirical evidence of the role of audit
quality and the audit committee of enterprise risk management and sustainability
reports with profitability, firm size, dividend, and managerial ownership toward
firm value. The sample for this research is a manufacturing company in the
Chemical, Pharmaceutical, and Textile Industry sectors from 2017 to 2021 which
is listed on the Indonesia Stock Exchange. The sampling technique used in this
quantitative study was purposive sampling and 30 company samples were obtained.
Multiple linear regression analyses were used in this study, which was processed
using the Eviews12 program. The findings of this research indicate that ERM and
sustainability reporting have a significant positive effect on firm value, while the
control variable in this study has no effect on firm value. Audit quality weakens the
relationship between ERM and firm value but does not moderate the relationship
between sustainability reports and firm value. The audit committee strengthens the
positive relationship between ERM and firm value but does not moderate the
relationship between sustainability reports and firm value.
