@phdthesis{digilib70295,
           month = {January},
           title = {PENGARUH PENERAPAN ENTERPRISE RISK MANAGEMENT (ERM) DAN TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI},
          school = {UIN SUNAN KALIJAGA YOGYAKARTA},
          author = {NIM.: 21108040034 Laurenta Tarafillah},
            year = {2025},
            note = {Sofyan Hadinata, S.E., M.Sc., Ak., CA},
        keywords = {Enterprise Risk Management, Tax Avoidance, Nilai Perusahaan},
             url = {https://digilib.uin-suka.ac.id/id/eprint/70295/},
        abstract = {This study aims to empirically test how the implementation of enterprise risk management and tax avoidance affects company value. The type of data used in this study is secondary data obtained from the company's annual and financial reports that have been published from 2018 to 2023. The research sample were selected using the purposive sampling method so that 26 mining companies listed on the IDX were selected with a total of 156 observations. The data analysis technique used panel data regression with a random effect model. The analysis tool used is E-views-12. The results of the study indicate that the implementation of enterprise risk management and tax avoidance has a significant positive effect on company value. This finding is expected to provide positive benefits for the company by helping the company increase its value through the implementation of enterprise risk management and legal tax avoidance practices in its operational strategy.}
}