Indeks Maqashid Syariah Dan Nilai Perusahaan  Bank Umum Syariah

Hidayat, Rida Almiravalda; Usman, Usman

doi:10.18860/ed.v9i2.11643

Cited by 2 publications

(2 citation statements)

References 16 publications

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“…One method that can be used to measure a company's value is Economic Value Added (EVA), which is an indication of the company's value of an investment. Basically, the EVA method is used to maximize shareholder results because historical data often displayed in accounting reports becomes data with economic value (Hidayat & Usman, 2021).…”

Section: Company Valuementioning

confidence: 99%

The Effect of ICG and Capital Adequacy on the Value of the Company with ISR as a Moderating Variable

Muflikhah

Yudiana

2022

IQTISHODUNA

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This study aims to test the influence of Islamic corporate governance and capital adequacy on the value of companies with Islamic social reporting as moderating variables. The data used in this study was obtained from islamic commercial bank data 2014-2020, using purposive sampling techniques obtained by 8 (eight) Islamic commercial banks that meet the criteria to be used as research samples. To test this research hypothesis, a multiple linear regression model was used with the help of the Eviews 10 program. Analytical techniques used in the study include stationarity tests, panel data regression tests, and classical assumption tests. Partial test results showed a positive and significant influence of Islamic Corporate Governance (ICG) and Islamic Social reporting (ISR) on the value of the company while capital adequacy had no significant effect on the value of the company. And the results of moderate regression analysis showed the result that ISR can moderate the relationship between ICG and company value whereas the relationship of capital adequacy with company value cannot be moderated by ISR.

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Section: Company Valuementioning

confidence: 99%

The Effect of ICG and Capital Adequacy on the Value of the Company with ISR as a Moderating Variable

Muflikhah

Yudiana

2022

IQTISHODUNA

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“…The recent study have been discussed about the adoption of Maqashid syariah Index as a tool to measure Islamic Bank performance, which used content analysis as the analysis tool. Meanwhile, the study that has been examined about this issue remains insignificant (Hidayat and Usman, 2021). On this paper, the author aims to study about this issue from Intergrated Maqashid Syariah Performance Measurement (IMSPM) Index explained by Mohammed, et.…”

Section: Introductionmentioning

confidence: 99%

Al-Maqashid Syariah Performance in Islamic Bank

Anggrayni

2022

aks

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This study is aim to examined the effect of maqashid syariah performance. This study employed Maqashid Syariah Index and content analysis as the method of analysis. The Islamic Banks usually employed the conventional yardstick in measuring the IBs performance and firm value. Otherwise, this yardstick is not fit with the condition of IBs. Therefore this study suggests the usage of the IMSPM as the tool measurement of IBs performance, that more complete than the conventional yardstick. This study had important contribution for practitioners of IBs and also Islamic accounting researchers.

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Indeks Maqashid Syariah Dan Nilai Perusahaan Bank Umum Syariah

Cited by 2 publications

References 16 publications

The Effect of ICG and Capital Adequacy on the Value of the Company with ISR as a Moderating Variable

The Effect of ICG and Capital Adequacy on the Value of the Company with ISR as a Moderating Variable

Al-Maqashid Syariah Performance in Islamic Bank

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