ABSTRACK The basic goal of a company in its development is always trying to maximize the profitability and value of the company while remaining responsible for its obligations. Companies that are able to maintain the continuity of their business because investors will be interested in investing their capital. This study aims to examine how much influence the disclosure of Islamic Social Reporting has on Firm Value with Profitability as a moderating variable in companies listed on the Jakarta Islamic Index for the 2017-2021 period. The research method used is descriptive analysis and verification. The population of this study is 30 companies listed on the Jakarta Islamic Index (JII) for the 2017-2021 period. The sample research method of this study used a purposive sampling method with a total of 12 companies that met the criteria. Data analysis was carried out using the classical assumption test and hypothesis testing with simple linear regression and the coefficient of determination. The results of the study show that partially, the magnitude of the influence of Islamic Social Reporting has an effect on firm value, namely 51.26%. The magnitude of the influence of Islamic Social Reporting on Company Value with Profitability as a moderating variable is 87.0%. Keywords: Islamic Social Reporting, Profitability, Corporate Value

Rysan Firman Prasetiyo Putra, 184020163 and Dr.Atang Hermawan, SE.,MSIE, Ak, Pembimbing I and Budi Septiawan S.E.M.AK.,MBA, Pembingbing II (2023) ABSTRACK The basic goal of a company in its development is always trying to maximize the profitability and value of the company while remaining responsible for its obligations. Companies that are able to maintain the continuity of their business because investors will be interested in investing their capital. This study aims to examine how much influence the disclosure of Islamic Social Reporting has on Firm Value with Profitability as a moderating variable in companies listed on the Jakarta Islamic Index for the 2017-2021 period. The research method used is descriptive analysis and verification. The population of this study is 30 companies listed on the Jakarta Islamic Index (JII) for the 2017-2021 period. The sample research method of this study used a purposive sampling method with a total of 12 companies that met the criteria. Data analysis was carried out using the classical assumption test and hypothesis testing with simple linear regression and the coefficient of determination. The results of the study show that partially, the magnitude of the influence of Islamic Social Reporting has an effect on firm value, namely 51.26%. The magnitude of the influence of Islamic Social Reporting on Company Value with Profitability as a moderating variable is 87.0%. Keywords: Islamic Social Reporting, Profitability, Corporate Value. Skripsi(S1) thesis, Unuversitas Pasundan.

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Abstract

ABSTRAK Dasar tujuan suatu perusahaan dalam perkembangannya selalu berusaha untuk memaksimalkan profitabilitas dan nilai perusahaan namun tetap bertanggung jawab pada kewajibannya. Perusahaan yang mampu mempertahankan keberlangsungan usahanya akan membuat investor tertarik untuk menanmkan modalnya. Penelitian ini bertujuan untuk menguji seberapa besar pengaruh pengungkapa Islamic Social Reporting terhadap Nilai Perusahaan dengan Profitabilitas sebagai variabel moderating pada perusahaan yang terdaftar di Jakarta Islamic Index periode tahun 2017-2021. Metode penelitian yang digunakan adalah analisis deskriptif dan verifikatif. Populasi dari penelitian ini yaitu sebanyak 30 perusahaan yang terdaftar di Jakarta Islamic Index (JII) periode 2017-2021. Metode penelitian sampel penelitian ini menggunakan metode purposive sampling dengan total 12 perusahaan yang memenuhi kriteria analisis data dilakukan dengan menggunakan uji asumsi klasik dan penguji hipotesis dengan regresi linier sederhana dan koefisien determinasi. Hasil penelitian menunjukkan bahwa secara parsial, besarnya pengaruh Islamic Social Reporting berpengaruh terhadap Nilai Perusahaan yaitu 51,26%. Besarnya pengaruh Islmic Social Reporting terhadap Nilai Perusahaan dengan Profitabilitas sebagai variabel moderating adalah 87,0%. Kata Kunci : Islamic Social Reporting, Profitabilitas, Nilai Perusahaan

Item Type: Thesis (Skripsi(S1))
Subjects: S1-Skripsi
Divisions: Fakultas Ekonomi > Manajemen 2018
Depositing User: Mr Farid -
Date Deposited: 15 Apr 2023 07:15
Last Modified: 15 Apr 2023 07:15
URI: http://repository.unpas.ac.id/id/eprint/63371

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