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

Oktaviana, Ulfi Kartika; Jaya, Tiara Juliana; Miranti, Titis

doi:10.2991/assehr.k.210421.028

Cited by 5 publications

(7 citation statements)

References 18 publications

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“…Komite audit merupakan organ perusahaan yang berfungsi untuk mengawasi jalannya operasional perusahaan, dan memastikan adanya efektivitas dan efisiensi dalam mencapai tujuan perusahaan. Hal ini akan meminimalkan konflik agensi antar pihak principal dan agent, sehingga dapat mendorong peningkatan kepercayaan investor dan nilai perusahaan (Fajriah & Jumady, 2022;Gasperz et al, 2022;Indriastuti & Kartika, 2021;Kamaliah, 2020;Oktaviana et al, 2021;Rahayu & Feliana, 2022;Syura et al, 2020). Hasil penelitian (Onasis & Robin, 2016) menunjukkan rapat komite audit berpengaruh positif terhadap nilai perusahaan.…”

Section: Profitabilitas Berpengaruh Terhadap Nilai Perusahaanunclassified

Determinan Nilai Perusahaan LQ 45 dengan Ukuran Perusahaan sebagai Pemoderasi

Kenny,

Maryati,

Fibrianti

et al. 2024

J Accoun & Financ

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This study investigates the role of firm size as a moderating of profitability, leverage on firm value. This study uses Price Book Value (PBV) as a proxy for firm value in LQ45 index companies for the 2017-2021 period which has not been used by previous research. The findings of this study indicate that Return on Assets and Return on Equity as proxies for profitability have no effect on firm value. Then, company size has a significant effect on firm value, while the Debt to Asset Ratio and Debt to Equity Ratio as leverage proxies have no effect on firm value. Firm size can weaken the effect of profitability on firm value. Firm size can also moderate the relationship between leverage and firm value. The findings of this study imply that company size plays an important role in attracting investors, but if it is not accompanied by good financial performance management, it will actually lead to negative perceptions about the company's financial performance.

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Section: Profitabilitas Berpengaruh Terhadap Nilai Perusahaanunclassified

Determinan Nilai Perusahaan LQ 45 dengan Ukuran Perusahaan sebagai Pemoderasi

Kenny,

Maryati,

Fibrianti

et al. 2024

J Accoun & Financ

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“…Maximizing the company's value becomes the main goal that a company wants to achieve by increasing large profits and showing good company performance (Oktaviana et al, 2021). Good performance results will have an impact on high-profit results that can help increase the value of the company because of the prosperity obtained by stakeholders.…”

Section: Company Valuementioning

confidence: 99%

“…Islamic Social Reporting becomes a benchmark in the implementation of social responsibility that contains standard items of disclosure of accountability in sharia business that is arranged regularly and have been determined by AAOIFI (Accounting and Auditing Organization for Islamic Financial Institutions), which is then developed by researchers extensively on disclosure items that should be disclosed by sharia entities (Oktaviana et al, 2021). ISR is part of Corporate Social Responsibility which is a tangible manifestation of the implementation of accountability of a company and organization related to the relationship between the company and all stakeholders that, include customers, communities, employees, governments, suppliers, and even competitors who are carried out continuously (Yudiana & Setyono, 2016).…”

Section: Islamic Social Reportingmentioning

confidence: 99%

“…However, ICG does not have a full role in overseeing all activities in Islamic commercial banks, and there is still a perception of people who still view the governance of Islamic banking as the same as conventional banks. Research conducted by Oktaviana et al (2021) and Padli et al (2019) stated that ICG has a positive effect on the company's value.…”

Section: Introductionmentioning

confidence: 99%

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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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“…The research conducted by Sutrisno & Widarjono (2018) explains that the sharia maqashid index has no effect on firm value, but the sharia maqashid index simulation does affect firm value. Oktaviana et al (2021) stated that the performance of Islamic maqashid has a positive value for the performance of Islamic banking.…”

Section: Introductionmentioning

confidence: 99%

Evidence of Moderation Maqashid Sharia : Financial Performance, Islamic Social Reporting and The Value of the Company

Rismayanti

Aisyah²

2023

perisai

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Firm value influences investor perceptions to support the company's sustainability. The studyaimed to analyze the effect of financial performance and islamic social reporting on firm valueand the role of the maqashid sharia index in moderating financial performance and islamicsocial reporting on the company value of Islamic Commercial Banks in Indonesia. Theresearch method used is quantitative. The sampling technique used purposive sampling with asample of 6 Islamic Commercial Banks registered with the Financial Services Authority for2017-2021. The data analysis method used in this study is SEM-PLS with the SmartPLS version4.0.8.7 application. The results showed that the variables of financial performance and islamicsocial reporting had a significant effect on firm value. Then, the maqashid sharia index as amoderator variable cannot moderate the relationship between financial performance andislamic social reporting on firm value. Thus, the Maqashid sharia index is a moderatorpredictor because it can only independently influence the dependent variable.

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

Cited by 5 publications

References 18 publications

Determinan Nilai Perusahaan LQ 45 dengan Ukuran Perusahaan sebagai Pemoderasi

Determinan Nilai Perusahaan LQ 45 dengan Ukuran Perusahaan sebagai Pemoderasi

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

Evidence of Moderation Maqashid Sharia : Financial Performance, Islamic Social Reporting and The Value of the Company

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