Kusumasari, Ari Putri Soleha and Dr. Siti Aisjah,, SE., MS, CSRS., CFP and Dr. Kusuma Ratnawati, SE., MM., CFP (2023) Pengaruh Profitabilitas, Leverage Terhadap Nilai Perusahaan Dimediasi Islamic Social Reporting (Studi Pada Sektor Industri Dasar Dan Kimia Yang Masuk Indeks Saham Syariah Indonesia). Magister thesis, Universitas Brawijaya.
Abstract
Ari Putri Soleha Kusumasari: Pascasarjana Fakultas Ekonomi dan Bisnis Universitas Brawijaya, 21 Januari 2023. “Pengaruh Profitabilitas, Leverage terhadap Nilai Perusahaan Dimediasi oleh Islamic Social Reporting” (Studi pada Sektor Industri Dasar Dan Kimia yang masuk Indeks Saham Syariah Indonesia). Ketua Pembimbing: Siti Aisjah, Komisi Pembimbing: Kusuma Ratnawati. Penelitian ini menguji pengaruh profitabilitas, leverage, dan Islamic Social Reporting terhadap nilai perusahaan. Penelitian ini menggunakan explanatory research dengan pendekatan kuantitatif. Populasi dalam penelitian ini adalah seluruh perusahaan dari sektor industri dasar dan kimia yang terdaftar di Indeks Saham Syariah Indonesia pada tahun berturut-turut yang melaporkan laporan keuangan tahun 2017–2021. Sampling jenuh dipilih sebagai metode pengambilan sampel, dan dokumentasi digunakan untuk mengumpulkan data. Data dianalisis menggunakan analisis jalur dengan bantuan IBM-SPPS-21. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh signifikan terhadap nilai perusahaan, sedangkan leverage tidak berpengaruh signifikan terhadap nilai perusahaan. Profitabilitas berpengaruh signifikan terhadap Islamic Social Reporting, sedangkan leverage tidak berpengaruh terhadap Islamic Social Reporting. Islamic Social Reporting dapat meningkatkan nilai perusahaan. Islamic Social Reporting dapat memediasi hubungan antara profitabilitas dan nilai perusahaan. Namun, Islamic Social Reporting tidak dapat memediasi dampak leverage terhadap nilai perusahaan. Temuan penelitian ini menunjukkan bahwa untuk memaksimalkan return perlu memperhatikan profitabilitas perusahaan, proporsi leverage yang digunakan, dan Islamic Social Reporting perusahaan.
English Abstract
Ari Putri Soleha Kusumasari: Postgraduate Faculty of Economics and Business, University Brawijaya, January 21, 2023. "The Effect of Profitability, Leverage on Company Value Mediated by Islamic Social Reporting" (Studies on the Basic Industry and Chemical Sectors which are included in the Indonesian Sharia Stock Index). Chairman Advisor: Siti Aisjah, Advisory Commission: Kusuma Ratnawati. The objective of this quantitative explanatory research is to assess the effects of profitability, leverage, and Islamic Social Reporting on firm value. The population is all companies in basic industry and chemicals sector listed on the Indonesia Sharia Stock Index; all of which were selected as the sample through the use of saturated sampling. The data of this research was harvested from documents regarding the financial reports of the companies from 2017 to 2021. The results of the path analysis in IBM SPSS version 21 have led to the following findings. First, profitability significantly affects firm value, but leverage has no significant influence on it, Second, profitability significantly influences Islamic Social Reporting , while the influence of leverage is not significant. Third, Islamic Social Reporting mediates the relationship between profitability and firm value, but it does not mediate the impact of leverage on firm value. Those findings indicate that return maximization requires attention in firm profitability, leverage proportion, and Islamic Social Reporting .
| Item Type: | Thesis (Magister) |
|---|---|
| Identification Number: | 0423020011 |
| Uncontrolled Keywords: | Profitabilitas, Leverage, Islamic Social Reporting, Nilai Perusahaan, Saham Syariah Indonesia. |
| Subjects: | 600 Technology (Applied sciences) > 658 General management |
| Divisions: | Fakultas Ekonomi dan Bisnis > Manajemen |
| Depositing User: | Unnamed user with username nova |
| Date Deposited: | 15 Nov 2023 04:59 |
| Last Modified: | 15 Nov 2023 04:59 |
| URI: | http://repository.ub.ac.id/id/eprint/204598 |
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