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All Journal Hasanuddin Economics and Business Review
Mustakim Muchlis
UIN Alauddin Makassar
Economics, Econometrics & Finance

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Non-Halal Aspects on Company listed in the Jakarta Islamic Index Mustakim Muchlis
Hasanuddin Economics and Business Review VOLUME 4 NUMBER 3, 2021
Publisher : Faculty of Economics and Business, Hasanuddin University, Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v4i3.2576

Abstract

Abstract. This study aims to measure the effect of non-halal transactions such as interest-based debt and non-halal income on firm value companies listed in the Jakarta Islamic Index. The sample used in this study were companies listed in Jakarta Islami Index 2015-2019. Data processing uses SPSS and results that interest-based debt and non-halal income partially and simultaneously have a negative relationship with firm value. This shows that Islamic values have become a consideration for investors in the ratification of the Islamic stock exchange in Indonesia.
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