Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
Maria Hodijah
Universitas Islam Negeri Raden Intan Lampung
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
The Profitability Analysis on Company Value Using Islamic Social Reporting as a Moderating Variable Dinda Fali Rifan; Maria Hodijah
JRAK: Journal of Accounting Research and Computerized Accounting Vol 14 No 2 (2023): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v14i2.7419

Abstract

The value of company is generally measured through the share price. The high company value is generally indicated by increasing the share price of a company in the market. For companies listed in the Jakarta Islamic Index (JII), the high share prices are not accompanied by the high profitability values, either decreasing or increasing. The profitability indicator is measured through Return on Assets (ROA). Therefore, ISR was added as a moderating variable in this research. This research aims to determine the effect of the profitability variable on the company value variable with Islamic Social Reporting (ISR) as a moderating variable in companies listed in the Jakarta Islamic Index (JII) for 2019-2021. This study uses a quantitative approach. Sampling was carried out using a purposive sampling technique, as well as data processing using SmartPLS version 4. This research concludes that the profitability as proxied through ROA has no effect on the company value. Apart from that, ISR disclosure as a moderating variable cannot influence the relationship between profitability and company value.
Co-Authors Dinda Fali Rifan