Abstract :
Abstract-Intellectual Capital is a part of intangible assets which consists of three main organizational components, namely human capital, organizational capital (structural capital), and customer capital (relational capital). This study aims to determine whether the effect of enterprise risk management on intellectual capital. This research was conducted at PT Telkom Indonesia (Persero) Tbk for the 2015-2019 period.
Sampling using purposive sampling with the technique of sampling the company data sources selected are companies that meet the components based on the criteria. The data used in this study are secondary data. The research strategy used in this study is a research strategy that is associative causality, namely research that knows the relationship or effect of cause and effect. In this study, the authors used quantitative data measured using multiple linear regression-based methods, namely the t test and f test as measured by the Econometric Views (Eviews) 10 software program.
The results of the study prove that enterprise risk management has a significant effect on intellectual capital at PT Telkom Indonesia for the period 2015-2019.
Keywords: Enterprise Risk Management, Intellectual Capital