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Pengaruh Ukuran Perusahaan, Profitabilitas, dan Pengungkapan Air (GRI 303) terhadap Nilai Perusahaan pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2020-2024 Hasan, Muhammad; Anisah, Ariyun
ARZUSIN Vol 6 No 5 (2026): ARZUSIN: Jurnal Manajemen dan Pendidikan Dasar
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v6i5.11872

Abstract

Firm value is an important indicator reflecting investors’ perceptions of a company’s performance and prospects. Although the determinants of firm value have been extensively investigated, studies integrating firm size, profitability, and water-related disclosure based on the Global Reporting Initiative (GRI 303) in the mining sector remain limited. This study aimed to analyze the effects of firm size, profitability, and water-related disclosure based on GRI 303 on the value of mining companies listed on the Indonesia Stock Exchange during the 2020–2024 period. This study employed a quantitative approach with a causal design. The sample comprised 13 companies selected through purposive sampling, yielding 65 observations. Secondary data were obtained from annual and sustainability reports and subsequently analyzed using panel data regression with EViews 12 through descriptive statistical analysis, classical assumption testing, and hypothesis testing. The results showed that profitability had a positive and significant effect on firm value, whereas firm size and water-related disclosure based on GRI 303 had no significant effect. Simultaneously, the three variables had no significant effect on firm value. These findings support signaling theory by demonstrating that profitability is the primary signal considered by investors when assessing a company’s performance and prospects. This study provides empirical evidence for advancing the literature on the determinants of firm value and sustainability reporting and offers practical implications for corporate management and investors in decision-making.
Preferensi dan Perilaku Tokoh Masyarakat terhadap Perbankan Syariah di Kecamatan Sungai Pagu Kabupaten Solok Selatan Ariyun Anisah; Rika Widianita; Khadijah Nurani
Al-bank: Journal of Islamic Banking and Finance Vol. 1 No. 2 (2021): July - Desember 2021
Publisher : Universitas Islam Negeri Mahmud Yunus Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/ab.v1i2.3805

Abstract

The development of Islamic banking in the Sungai Pagu sub-district of South Solok Regency  in terms of network operations, where the Bank Syariah Services Unit in Nagari Muaralabuh is the only Islamic banking institution operating in this area. The problem in this study is: What are the preferences and behavior of community leaders on Islamic banking in Sungai Pagu District.With the aim of knowing the preferences and behavior of community figures on Islamic banking in Sungai Pagu district, South Solok Regency. This research is a field study with a qualitative descriptive approach. Primary data sources are community figure involved  in BAMUS Nagari management of 55 people selected with purposive sampling techniques. Data collection techniques are conducted  through interviews, observations, questionnaires, and documentation. The results revealed the preferences of respondents in the banking sector in Sungai Pagu district, South Solok Regency, with a percentage index above 60%, but this was not supported by good behavior from correspondents where the score index was below 60%. While the role of respondents in delivering and disseminating Islamic banking to the community is at 60%, meaning that good and community leaders are a medium of socialization and promotion of Islamic banking in this area