AFRE Accounting Financial Review
Vol. 7 No. 2 (2024): Vol. 7 No. 2 Juni 2024

Firm Value in The Financial Sector: Enterprise Risk Management, Islamic Social Reporting, and Profitability Disclosure

Maulana, Hartomi (Unknown)
Asmarani, Mutia (Unknown)
Astuti, Rahma Yudi (Unknown)
Hastuti, Ely Windarti (Unknown)
Ramdani Harahap, Soritua Ahmad (Unknown)



Article Info

Publish Date
20 Jun 2024

Abstract

This study aims to analyse the effect of disclosure of ERM, ISR and Profitability on the value of financial sector companies listed on the Sharia Securities List for four periods (2018-2021). The data obtained by researchers were 4 financial sector companies listed on the Sharia Securities List for four periods (2018-2021). The method used in this research is descriptive quantitative, with panel data regression analysis in the data analysis. The results found in this study are, there is no relationship between ERM and the value of financial sector companies. Then there is a negative relationship between ISR and firm value. However, in Profitability and the value of financial sector companies there is a significant positive influence. Likewise, the results of the simultaneous significane test conducted on firm value have a significant positive effect.DOI: https://doi.org/10.26905/afr.v7i2.11418

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Journal Info

Abbrev

afr

Publisher

Subject

Economics, Econometrics & Finance

Description

Accounting and Financial Review (AFRe), is a publication of Graduate School Program, University of Merdeka Malang. The journal is an article published continuously which is intended not only as a place to share ideas, study, and analysis but also as an information channel to improve and develop ...