International Journal of Economics, Business and Accounting Research (IJEBAR)
Vol 6, No 4 (2022): IJEBAR, Vol. 6 Issue 4, December 2022

ISLAMIC SOCIAL REPORTING AND FIRM VALUE ISLAMIC BANKING COMPANY WITH RGEC METHOD

Puji Nurhayati (Universitas PGRI Madiun)
Erisa Putri Wardani (Universitas PGRI Madiun)
Desy Nur Pratiwi (Universitas PGRI Madiun)



Article Info

Publish Date
23 Dec 2022

Abstract

The company's value is significant for investors because it can reflect its condition. Maximizing company value can be done by maintaining the level of bank health. The study aimed to determine the determinants of Risk Profile, Good Corporate Governance, Earnings, and Capital (RGEC) on company value. As well as the influence of moderation between RGEC variables on company value through Islamic Social Reporting. This research was conducted on 13 Islamic general banks in Indonesia. The study sample was 91 data. The data used is secondary data. This type of research is descriptive quantitative with multiple regression analysis techniques of panel data. The sampling technique is carried out by purposive sampling method. The result of this study is that the risk profile has a positive and significant effect on the company's value. GCG does not influence company value. Earnings have a negative and powerful influence. Capital does not affect the value of the company. Meanwhile, ISR can moderate the risk profile and gain company value. However, ISR is unable to negotiate GCG and capital toward company value. Keywords: Risk Profile, Good Corporate Governance, Earning, Capital, Financial Distress

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Journal Info

Abbrev

IJEBAR

Publisher

Subject

Economics, Econometrics & Finance

Description

International Journal of Economics, Business, and Accounting Research (IJEBAR) is a peer-reviewed, open access international scientific journal dedicated for rapid publication of high-quality original research articles as well as review articles in all areas of Economics, Business and Accounting. ...