Claim Missing Document
Check
Articles

Found 2 Documents
Search

The Role of Institutional Ownership in Moderating ESG Disclosure’s Impact on Firm Value Fauziah, Fara; Novita, Novita; Fambudi, Imam Nurcahyo
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 11 No. 2 (2024)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/jreksa.v11i2.10534

Abstract

This study investigates the role of institutional ownership as a moderating variable that amplifies the effect of ESG disclosure on firm value within the Consumer Cyclical industry subsector over the period 2019-2021. Employing a quantitative approach, the study examines the relationship between ESG disclosure and firm value, with institutional ownership as the moderating variable. Leverage, measured by the debt-to-equity ratio (DER), is utilized as a control variable. The research focuses on companies in the Consumer Cyclical subsector listed on the Indonesia Stock Exchange during the specified period, with a sample comprising 38 companies selected through purposive sampling. Secondary data are used in the analysis. The findings reveal a positive effect of ESG disclosure on firm value. Furthermore, the study demonstrates that institutional ownership strengthens the association between ESG disclosure and firm value. This research contributes to the literature by emphasizing the critical role of institutional ownership in moderating the relationship between ESG disclosure and firm value.
Peran Pendidikan Islam Dalam Menanamkan Nilai Nilai Moral dan Etika Pada Generasi Milenial Fauziah, Fara; Putri, Nia Kartika; G, Gusmaneli
Madani: Jurnal Ilmiah Multidisiplin Vol 3, No 5 (2025): Volume 3, Nomor 5, June 2025
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.15757943

Abstract

Islamic education plays a crucial role in shaping the character and morality of the millennial generation amid the increasingly complex dynamics of the modern era. This article explores how Islamic education serves as a fundamental foundation in instilling moral and ethical values deeply rooted in the teachings of the Qur’an and Sunnah. Through a thorough learning process, millennials are equipped with an understanding of creed , Islamic law , and ethics , enabling them to internalize noble values such as honesty, responsibility, patience, and tolerance in their daily lives. Furthermore, Islamic education provides essential preparation to face various moral challenges in the digital age, including the negative influences of social media and technology. With innovative learning approaches and synergy among families, schools, and communities, Islamic education contributes to forming millennials who are integrous, responsible, and ready to make positive contributions to society. This article emphasizes that strengthening Islamic education is vital to nurturing a young generation that excels not only intellectually but also possesses strong morals and ethics.