Aziz, Muhammad Rusydi (2020) Faktor-Faktor Yang Mempengaruhi Islamic Social Reporting Dan Dampaknya Terhadap Nilai Perusahaan. Magister thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menguji dan membuktikan secara empiris faktor-faktor yang mempengaruhi Islamic Social Reporting terhadap nilai perusahaan. Jenis penelitian ini adalah penelitian kuantitatif dengan menggunakan data sekunder. Berdasarkan metode purposive sampling diperoleh 33 sampel perusahaan selama 3 tahun pada perusahaan yang terdaftar dalam ISSI sehingga berjumlah 99 tahun perusahaan. Penelitian ini menggunakan analisis regresi khusus untuk data panel dengan menggunakan Eviews 10. Hasil menunjukkan bahwa ukuran perusahaan dan profitabilitas merupakan factor penentu atas level pengungkapan islamic social reporting. selain itu, semakin baik level pengungkapan islamic social reporting semakin baik pula perusahaan.
English Abstract
The objective of this research is to assess and empirically prove the effect of factors that influence Islamic Social Reporting and its impact on firm value. This quantitative study uses secondary data. Using purposive sampling, 33 companies were selected as the sample. The use of three-year observation results in 99 observation data, which were then analyzed using special regression for panel data in Eviews 10. This study finds that firm size and profitability are the determining factors for Islamic Social Reporting disclosure level. In addition, the better the disclosure level, the higher the firm value.
Other obstract
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| Item Type: | Thesis (Magister) |
|---|---|
| Identification Number: | TES/658.15/AZI/f/2019/042001915 |
| Uncontrolled Keywords: | CORPORATE - FINANCE - MANAGEMENT - CORPORATION - FINANCE |
| Subjects: | 600 Technology (Applied sciences) > 658 General management > 658.1 Organization and financial management > 658.15 Financial management |
| Divisions: | S2/S3 > Magister Akuntansi, Fakultas Ekonomi dan Bisnis |
| Depositing User: | Endang Susworini |
| Date Deposited: | 01 Feb 2021 05:07 |
| Last Modified: | 12 Jan 2023 08:00 |
| URI: | http://repository.ub.ac.id/id/eprint/182440 |
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Text (DALAM MASA EMBARGO)
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