Pengaruh Pengungkapan Islamic Social Reporting (Isr) Terhadap Nilai Perusahaan Dengan Kinerja Keuangan Sebagai Variabel Moderating

Abstract

<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>

Pengaruh Keputusan Pendanaan, Keputusan Investasi, Kebijakan Dividen, Dan Arus Kas Bebas Terhadap Nilai Perusahaan

“…Memaksimalkan nilai perusahaan sangat penting artinya bagi perusahaan karena dengan memaksimalkan nilai perusahaan berarti memaksimalkan tujuan utama perusahaan (Ayem & Tia, 2019). Nilai perusahaan pada dasarnya dapat dilihat dari beberapa sudut pandang, salah satunya adalah harga saham perusahaan (Setiawan et al, 2019).…”

Pengaruh Profitabilitas Dan Kecukupan Modal Terhadap Nilai Perusahaan Dengan Islamic Social Report (Isr) Sebagai Variabel Moderasi (Studi Pada Bank Umum Syariah Indonesia Tahun 2014-2018)

“…Dalam penelitian yang dilakukan olehSetiawan (2018),Rahayu (2013), membuktikan bahwa Islamic Social Reporting berpengaruh positif terhadap nilai perusahaan. Dari pemaparan diatas maka diperoleh hipotesis sebagai berikut :H3: Islamic Social Reporting berpengaruh terhadap nilai perusahaan.Semakin baik pengungkapan Islamic Social Reporting suatu perusahaan, maka semakin baik pula nilai perusahaan dimata investor, karena pertanggungjawaban mengenai aktivitas perusahaan tersebut berjalan seimbang, baik pertanggungjawaban kepada Allah (akuntabilitas vertikal), dan pertanggungjawaban kepada manusia dan alam (akuntabilitas horizontal).…”

The Role of Islamic Social Reporting, Islamic Corporate Governance and Maqashid Syariah Index on Firm Value with Firm Size as Moderation Variable

“…Other research found the results of this study are in line with previous research [13], [24] stated that Islamic Social Reporting has no effect on the value of the firm. However, in line with [12] stated that Islamic Social Reporting has an effect on the value of the firm.…”

“…Islamic Social Reporting (ISR) is a form of disclosure regarding the development of social responsibility that has incorporated sharia values or principles [11]. Statements about Islamic Social Reporting (ISR) that have a positive influence on the firm's value are supported by research [12]. At the same time, the research conducted by [13] stated that Islamic Social Reporting (ISR) has no effect on the value of the firm.…”