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Leni Nur Pratiwi
Department of Accounting, Politeknik Negeri Bandung, Bandung, Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Journal : Journal of Applied Islamic Economics and Finance

 1 
Analisis Pengaruh Pengungkapan CSR dan EPS terhadap Nilai Perusahaan dengan Size sebagai Variabel Moderasi Marsya Salsabila Gartiwa; Leni Nur Pratiwi; Endang Hatma Juniwati; Radia Purbayati
Journal of Applied Islamic Economics and Finance Vol 3 No 2 (2023): Journal of Applied Islamic Economics and Finance (February 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v3i2.3823

Abstract

The purpose of this study is to examine the impact of CSR disclosure and EPS on firm value in mining companies listed on the ISSI, with size acting as a moderating variable. This is based on the fluctuating firm value, the increase in conflicts related to CSR, and the difference in firm value proxied by Tobin's Q and EPS. A purposive sampling technique was used to obtain the number of research samples, with 15 mining companies consistently registered at ISSI for the 2016-2020 period. This is a quantitative study that employs multiple regression analysis with panel data and moderated regression analysis with a statistical data processing application. According to the results, CSR disclosure has a negative and insignificant effect, whereas EPS has a positive and significant effect on firm value. Simultaneously, CSR and EPS disclosures have a significant effect, and the size variable is unable to moderate this effect.
Pengaruh Profitabilitas, Struktur Modal, dan Ukuran Perusahaan terhadap Nilai Perusahaan: Komparasi Sebelum dan Selama Pandemi Covid-19 Triastuty Wulandari; Leni Nur Pratiwi; Nafisah Ruhana; Rosma Pakpahan
Journal of Applied Islamic Economics and Finance Vol 3 No 2 (2023): Journal of Applied Islamic Economics and Finance (February 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v3i2.3851

Abstract

The entry of Covid-19 has affected many corporate sectors, especially food and beverage companies. Good management skills are needed so that companies can face all economic conditions that affect the company's financial performance. The purpose of this study is to analyze the effect of profitability prorated by ROE, firm value prorated by SIZE, and capital structure prorated by DER on firm value before and during Covid-19. This research is a quantitative study with secondary data, the number of samples is 10 food and beverage companies with financial reports for 2016-2020, so that 60 observational data are obtained uses panel regression analysis method. The results of this study indicate that partially ROE has a significant positive effect on Tobin's Q, while SIZE and DER have no significant effect on Tobin's Q before Covid-19. Meanwhile, during the Covid-19 period, ROE had a significant positive effect and DER had a significant negative effect on Tobin's Q, while SIZE had no significant effect on Tobin's Q.
Co-Authors Endang Hatma Juniwati Marsya Salsabila Gartiwa Pakpahan, Rosma Radia Purbayati Ruhana, Nafisah Triastuty Wulandari