PENGARUH COST LEADERSHIP STRATEGY DAN EXECUTIVE COMPENSATION TERHADAP NILAI PERUSAHAAN DENGAN ENTERPRISE RISK MANAGEMENT SEBAGAI VARIABEL MODERASI

Putri, Regista Ayu Dima (2022) PENGARUH COST LEADERSHIP STRATEGY DAN EXECUTIVE COMPENSATION TERHADAP NILAI PERUSAHAAN DENGAN ENTERPRISE RISK MANAGEMENT SEBAGAI VARIABEL MODERASI. S1 thesis, Universitas PGRI Madiun.

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Abstract

This study aims to analyze the impact of Cost Leadership Strategy and Executive Compensation on firm value, with Enterprise Risk Management (ERM) serving as a moderating variable, focusing on infrastructure sector companies listed on the Indonesia Stock Exchange during the 2021–2025 period. Employing a quantitative approach using secondary data and purposive sampling, the study obtained 210 observations. Data analysis was conducted using multiple linear regression and Moderated Regression Analysis (MRA). The results indicate that both Cost Leadership Strategy and Executive Compensation have a positive and significant effect on firm value. Enterprise Risk Management strengthens the impact of Cost Leadership Strategy on firm value but does not moderate the impact of Executive Compensation on firm value. These findings suggest that cost-efficiency strategies supported by effective risk management can enhance firm value. Keywords: Cost Leadership Strategy, Executive Compensation, Enterprise Risk Management, Firm Value.

Item Type: Thesis/Skripsi/Tugas Akhir (S1)
Kata Kunci: Cost Leadership Strategy, Executive Compensation, Enterprise Risk Management, Firm Value.
Subjects: A Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: DIMA AYU REGISTA
Date Deposited: 20 Oct 2026 02:39
Last Modified: 20 Oct 2026 02:39
URI: http://eprint.unipma.ac.id/id/eprint/10498

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