PENGARUH LIKUIDITAS, FINANCIAL LEVERAGE, PROFITABILITAS TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (ISR) DAN DAMPAKNYA TERHADAP NILAI PERUSAHAAN PADA BANK UMUM SYARIAH DI INDONESIA - RINA MAULINA (Akbis: Media Riset Akuntansi dan Bisnis, 2019)
Abstracti: This study aims to determine the effect of liquidity, financial leverage, profitability on Islamic social reporting (ISR) disclosure and its impact on corporate value in Islamic public banks in Indonesia. The data used in this study are secondary data through documentation in the form of sharia banking financial statements and an overview of financial statements to determine the value of the ratio obtained from Bank Indonesia. The population of this research is Islamic public banks in Indonesia which are registered at Bank Indonesia (BI), amounting to 11 banks with a five-year research period (2012-2016) and obtained a research sample of 55 units. This study analyzes data by path analysis. The results showed that liquidity, financial leverage, profitability, were found to influence the disclosure of Islamic social reporting both jointly and partially in sharia commercial banks in Indonesia in 2012-2016. Liquidity, financial leverage, profitability, and disclosure of Islamic social reporting also affect the value of the company jointly and partially in sharia commercial banks in Indonesia in 2012-2016. Besides that, in this study Islamic social reporting disclosures were found to be able to increase the influence of liquidity, financial leverage, profitability on corporate value in sharia commercial banks in Indonesia in 2012-2016. Keywords: Liquidity, Financial Leverage, Profitability, Islamic Social Reporting (ISR) Disclosure and Corporate Value. Abstrak: Penelitian ini bertujuan untuk mengetahui pengaruh likuiditas, financial leverage, profitabilitas terhadap pengungkapan Islamic social reporting (ISR) dan dampaknya terhadap nilai perusahaan pada Bank umum syariah di Indonesia. Data yang digunakan dalam penelitian ini adalah data sekunder melalui dokumentasi berupa laporan keuangan perbankan syariah dan ikhtisar laporan keuangan untuk mengetahui nilai rasio yang diperoleh dari Bank Indonesia. Populasi penelitian ini adalah Bank umum syariah di Indonesia yang terdaftar di Bank Indonesia (BI) yang berjumlah 11 Bank dengan periode penelitian lima tahun (2012-2016) dan diperoleh sampel penelitian sebanyak 55 unit. Penelitian ini menganalisis data dengan analisis jalur (path analysis). Hasil penelitian menunjukkan bahwa likuiditas, financial leverage, profitabilitas, ditemukan berpengaruh terhadap pengungkapan Islamic social reporting baik secara bersama-sama maupun secara parsial pada Bank umum syariah di Indonesia Tahun 2012-2016. Likuiditas, financial leverage, profitabilitas, dan pengungkapan Islamic social reporting juga berpengaruh terhadap nilai perusahaan secara bersama-sama maupun secara parsial pada Bank umum syariah di Indonesia Tahun 2012-2016. Disamping itu, dalam penelitian ini pengungkapan Islamic social reporting ditemukan mampu meningkatkan pengaruh likuiditas, financial leverage, profitabilitas terhadap nilai perusahaan pada Bank umum syariah di Indonesia Tahun 2012-2016. Kata Kunci: Likuiditas, Financial Leverage, Profitabilitas, Pengungkapan Islamic Social Reporting (ISR) dan Nilai Perusahaan.