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All Journal Journal of Shariah Economics
Zola Frandika
UIN Sulthan Thaha Saifuddin Jambi
Religion Economics, Econometrics & Finance Education Social Sciences Other

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Pengaruh Islamic Social Reporting, Kepemilikan Institusional, Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Sub Sektor Makanan dan Minuman Yang Terdaftar di ISSI Periode 2022-2025 Zola Frandika; Elyanti Rosmanidar; Khairiyani .
JOURNAL OF SHARIA ECONOMICS Vol 7 No 1 (2025): Jounal of Sharia Economics
Publisher : Program Studi Ekonomi Syariah, Fakultas Ekonomi dan Bisnis Islam, Universitas Al Hikmah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35896/jse.v7i1.1355

Abstract

This study aims to analyze the influence of Islamic Social Reporting (ISR), institutional ownership, and company size on firm value in food and beverage subsector companies listed in the Indonesian Sharia Stock Index (ISSI) for the 2022–2025 period. This study uses a quantitative approach with secondary data obtained from annual reports, financial statements, and company sustainability reports. The research sample was determined using a purposive sampling technique and obtained 17 companies with a total of 68 observations during the study period. Data analysis was performed using panel data regression with the help of EViews 12 software. The results show that Islamic Social Reporting has a significant negative effect on firm value. Institutional ownership also has a significant negative effect on firm value, while firm size has no significant effect on firm value. Simultaneously, Islamic Social Reporting, institutional ownership, and firm size have a significant effect on firm value. The results show that firm value is not only influenced by financial factors, but also related to aspects of sharia-based social responsibility disclosure and corporate governance mechanisms. These findings imply that companies need to improve the quality of Islamic Social Reporting disclosures, strengthen the effectiveness of institutional oversight mechanisms, and optimize asset management to increase investor confidence and create sustainable corporate value..
Co-Authors Elyanti Rosmanidar Khairiyani .