Pengaruh Profitabilitas Dan Kecukupan Modal Terhadap Nilai Perusahaan Dengan Islamic Social Reporting (ISR) Sebagai Variabel Moderasi (Studi Pada Unit Usaha Syariah Indonesia Tahun 2016-2020)

Aini, Nur (2022) Pengaruh Profitabilitas Dan Kecukupan Modal Terhadap Nilai Perusahaan Dengan Islamic Social Reporting (ISR) Sebagai Variabel Moderasi (Studi Pada Unit Usaha Syariah Indonesia Tahun 2016-2020). Other thesis, Universitas Islam Riau.

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Abstract

This study aims to determine the effect of profitability (ROA) and capital adequacy (CAR) on firm value moderated by Islamic Social Reporting (ISR) at the Indonesian Sharia Business Unit. The population used in this study is all Sharia Business Units (UUS) in Indonesia which are registered on the website and are included in the statistical data of the OJK (Financial Services Authority). In this study, the type of data used is quantitative data. The data analysis used in this study is Moderated Regression on Analysis (MRA) and panel data processed using the Eviews 10 application. Based on the test analysis results show that ROA and ISR have no significant effect on firm value. And CAR has a significant effect on firm value. ISR has a pure moderator relationship, meaning that it is able to moderate/strengthen the relationship between ROA and CAR to firm value.

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