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)

Yuliana, Indah and Sulistiyo, Fauzi (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). Jurnal Manajemen dan Keuangan, 8 (2). pp. 238-255. ISSN 2615-1316

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Abstract

This study aims to prove the factors that influence the value of the company in Islamic commercial banks in Indonesia. Factors analyzed in this study are profitability, capital adequacy, and Islamic Social Report (ISR). The population in this study is the annual report of Islamic banks in Indonesia. The sample in this study used 8 Islamic commercial bank companies that met the criteria during the 2014-2018 period which were examined using the purposive sampling method. The method in this study uses regression analysis and moderation analysis. Based on the results of hypothesis testing it can be concluded that profitability, capital adequacy, and Islamic Social Report (ISR) have a positive effect on firm value. Then the Islamic Social Report (ISR) is able to moderate the relationship between profitability and capital adequacy to the value of the company

Item Type: Journal Article
Keywords: Profitability; Capital adequacy; Islamic social report; company value
Subjects: 15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1502 Banking, Finance and Investment > 150203 Financial Institutions (incl. Banking)
Divisions: Faculty of Economics > Department of Management
Depositing User: Rini Rini Safitri
Date Deposited: 22 Apr 2020 09:37

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