ISLAMIC SOCIAL REPORTING DAN ISLAMIC CORPORATE GOVERNANCE SEBAGAI PENENTU NILAI PERUSAHAAN

Abstract

This study aimed to examine the impact of Islamic Social Reporting and Islamic Corporate Governance disclosures on company’s value through financial performance. This study was quantitative method with explanatory approach. The result of this study indicated that Islamic Social Reporting and Islamic Corporate Governance had a significant effect on financial performance. However, Islamic Social Reporting and Islamic Corporate Governance had insignificant effects on company’s value. The financial performance had a significant positive effect on company’s value and may not be an intermediary for the effects of Islamic Social Reporting and Islamic Corporate Governance on company’s value. Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh pengungkapan Islamic Social Reporting dan Islamic Corporate Governance terhadap nilai perusahaan melalui kinerja keuangan. Penelitian ini menggunakan metode kuantitatif dengan pendekatan explanatory. Hasil penelitian menunjukkan bahwa Islamic Social Reporting dan Islamic Corporate Governance berpengaruh signifikan terhadap kinerja keuangan. Sedangkan Islamic Social Reporting dan Islamic Corporate Governance berpengaruh tidak signifikan terhadap nilai perusahaan. Kinerja keuangan berpengaruh positif signifikan terhadap nilai perusahaan dan tidak dapat memediasi pengaruh antara Islamic Social Reporting dan Islamic Corporate Governance pada nilai perusahaan.