The Effect of Islamic Social Reporting (ISR), Bank Risk, and Capital Structure on Firm Value

Nadya Nurfhadila (Universitas Mataram)
Indria Puspitasari Lenap (Universitas Mataram)

Formosa Journal of Multidisciplinary Research (FJMR)
Vol. 4 No. 3 (2025): March 2025

The goal of this study is to find out how much bank risk, Islamic Social Reporting (ISR) disclosure and capital structure affect the rise in the value of a company. This research employs a quantitative approach, utilizing a purposive sampling method to select 48 data from 12 Islamic commercial institutions during the 2020-2023 period. The analysis results indicate that ISR disclosure has a positive impact on firm value, whereas FDR has no significant influence. However, DER has a negative impact on the value of a firm. This research is anticipated to facilitate further investigation of the potential impact of ISR, banking risk, and capital structure on firm value.