<p><em>This study aims to examine the influence of Islamic Social Reporting (ISR) disclosure on corporate value and the influence of financial performance in moderating the disclosure of Islamic Social Reporting (ISR) on corporate value through media annual report. This research is expected to increase the repertoire of science in the field of financial management, especially about the influence of Islamic social responsibility disclosure to corporate value and financial performance in moderating the influence of Islamic Social Reporting (ISR) on corporate value.</em><em></em></p><p><em>This study was conducted on the annual report of 25 sharia issuers incorporated in the Jakarta Islamic Index (JII) during the period 2013-2016. Hypothesis testing used regression technique</em><em>s</em><em> with moderating variable.</em></p><p><em>            The results of this study indicate that Islamic Social Reporting (ISR) affect the corporate value. Listed Sharia issuers in the Jakarta Islamic Index (JII) are able to provide information on corporate social responsibility disclosure in annual report to increase stakeholders' trust in the sharia system applied in the company</em><em> in order</em><em> to increase the corporate value in the eyes of stakeholders, although none of the companies disclose information</em><em> completely</em><em>. Financial performance may not be able to moderate the influence of Islamic Social Reporting (ISR) on corporate value.</em><em> It is alleged</em><em> that Islamic Social Reporting (ISR) is able to moderate the influence of financial performance on the corporate value.</em><em></em></p>

Corporate Social Responsibility (CSR), indicator used was the index of CSR disclosure with 64 companies listed in Indonesia Stock Exchange period of 2012 as the samples. This research used multiple regression analysis. The results show that institutional ownership, managerial and foreign has no effect on CSR. This indicates that the ownership structure could not improve CSR in the company. On the contrary, profitability has an influence on CSR. It indicates that companies with high profits have the fund flexibility to implement CSR programs that have been set. Moreover, corporate debt levels also affect the CSR with the negative direction. This means that companies with high debt levels will usually focus more on managing faced business risks rather than on CSR program. Last, company size has no effect on the company CSR.

Penelitian ini bertujuan untuk menganalisis pengaruh risiko bisnis (X1) dan ukuran perusahaan (X2) terhadap nilai perusahaan (Y) dengan struktur modal (Z) sebagai variabel intervening pada perusahaan manufaktur yang terdatar di Bursa Efek Indonesia (BEI).Metode penelitian yang digunakan daam penelitian ini menggunakan analisis jalur (path analysis) untuk menganalisis pengaruh secara langsung maupun pengaruh secara tidak langsung. Populasi dalam penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2018, dengan teknik pengambilan sampel menggunakan purposive sampling. Hipotesis penelitian ini di analisis menggunakan aplikasi SPSS dengan teknik analisis regresi linier berganda.Hasil penelitian menyimpulkan bahwa risiko bisnis tidak berpengaruh signifikan terhadap struktur modal. Ukuran perusahaan berpengaruh positif dan signifikan terhadap struktur modal. Risiko bisnis berpengaruh tidak signifikan terhadap nilai perusahaan. Ukuran perusahaan berpengaruh positif dan signifikan terhadap nilai perusahaan. Struktur modal berpengaruh positif dan signifikan terhadap nilai perusahaan. Risiko bisnis tidak berpengaruh signifikan terhadap nilai perusahaan melalui struktur modal. Ukuran perusahaan berpengaruh positif dan signifikan terhadap nilai perusahaan melalui struktur modal.Kata Kunci: risiko bisnis, ukuran perusahaan, struktur modal, nilai perusahaan.

<p><em>This research as “Effect Fundamental Factors toward stock return of Transportation’s Company”. Aims analyzed fundamental factors to haven influence stock return of transportation  company at Indonesia Stock Exchange (BEI). Fundamental factors such as Earning Per Share (EPS), Book Value Per Share (BVS), Price Earning Ratio (PER), Debt to Equity Ratio (DER), Return on Asset (ROA), and  Return On Equity (ROE).</em><strong></strong></p><p><em>Methodology research used purposed sampling with criteria as 1. Stock of Transportation company which listed  fm th. 2009-2013. 2.Stocked was trade at Indonesian Stock Exchange (BEI). Sample totally 13 and data analysis with multiple regression of ordinary least square and hypothesis test used F statistics and t statistic at level significance 5%.</em></p><p><em>Analysis result is fm totally 6 (six) of fundamental factors, only Price Earning Ratio (PER), Debt to Equity Ratio (DER) and Return on Asset (ROA) significance influance stock return of 13 (thirteen) transportation company at BEI, while others are not significance.</em></p><p><em>The future result suggested to expand other fundamental factors and suggested to add more variabels so can get better result. </em><em></em></p>

Many studies on Corporate Social Responsibility (CSR) are from private companies' perspective, analyzing social funds' effectiveness and efficiency. However, only a few studies explore CSR programs of municipal utility companies. The municipal utility company is unique because it has a captive market, and the Government regulates the company. These factors impact company's CSR strategy. The current research qualitatively analyzed the CSR of two municipal water utility companies. The Bandarmasih, located in the city of Banjarmasin, represents urban wetlands. The Intan Banjar, which service area includes Banjarbaru city and Banjar regency, represents rural wetlands. The analysis method was descriptive exploratory through observation, interviews, and focus group discussion (FGD). The results showed that the CSR programs had been sufficiently implemented but ineffective to fulfill the needs of the wetland community. The CSR programs were sporadic and did not strategically improve the companies' image. The CSR programs were not derived from the companies' vision and mission. There was no formulated social responsibility policy. This current research contributes to designing a 'signature' CSR program under its core business competencies for community welfare. This research is among the first to focus on municipal utility companies' CSR programs concerning communities in wetland areas.