Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal eCo-Buss
Tarisa Amanda Melyana Sari
Universitas Islam Sultan Agung
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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

Found 1 Documents
Search

 1 
Pengaruh Profitabilitas, Islamic Corporate Governance, dan Maqashid Sharia Index Terhadap Nilai Perusahaan dengan Islamic Social Reporting pada Bank Syariah Indonesia Tarisa Amanda Melyana Sari; Zainal Alim Adiwijaya
eCo-Buss Vol. 8 No. 2 (2025): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v8i2.3024

Abstract

Sharia banks have an important role in supporting the national economy, but the level of sharia financial literacy and inclusion in Indonesia still lags far behind conventional banking. This condition requires improvements in governance quality, profitability, and sharia compliance to strengthen corporate value. This research aims to analyze the influence of profitability, Islamic Corporate Governance (ICG), and the Maqashid Syariah Index (MSI) on corporate value, with Islamic Social Reporting (ISR) as a moderating variable. The research method uses a quantitative explanatory research approach with secondary data in the form of financial statements and GCG reports from eight Islamic Commercial Banks in Indonesia for the period 2018–2023, processed using SmartPLS 4. The results indicate that profitability, ICG, and MSI do not significantly influence firm value, while ISR is found to moderate the influence of ICG and MSI on firm value but does not moderate the relationship between profitability and firm value. These findings emphasize the importance of ISR in strengthening the role of Islamic governance and the achievement of Islamic objectives in increasing company value. Therefore, Islamic banks are advised to expand ISR disclosure as a strategy to build investor confidence, while enhancing competitiveness through strengthening Islamic aspects, product innovation, and governance transparency.
Co-Authors Zainal Alim Adiwijaya