Fauziah, Intan Rizky (2025) PENGARUH KINERJA KEUANGAN DAN KINERJA LINGKUNGAN TERHADAP NILAI PERUSAHAAN DENGAN ISLAMIC SOCIAL REPORTING DISCLOSURE SEBAGAI VARIABEL INTERVENING (Studi Empiris Pada Perusahaan Industri Manufaktur yang Terdaftar di Jakarta Islamic Index 30 (JII 30) Tahun 2013-2023). S1 thesis, Universitas Sultan Ageng Tirtayasa.
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Abstract
This study aims to examine the effect of financial performance and environmental performance on company value with Islamic Social Reporting Disclosure (ISRD) as an intervening variable. This study is a quantitative study with a correlation approach to examine the effect of financial performance measured using Return On Assets (ROA) and environmental performance measured using PROPER on company value measured using Tobin's Q with Islamic Social Reporting Disclosure (ISRD) measured using the Islamic social reporting index as an intervening variable. The population of this study is Manufacturing Companies listed on the Jakarta Islamic Index 30 (JII 30). The technique used for sampling in this study is purposive sampling with a total sample of 77 data. The methods used to analyze this study include descriptive statistics, classical assumption tests, panel data regression tests consisting of estimation model selection tests and determination coefficient tests, as well as hypothesis tests consisting of f tests, t tests and Sobel tests with E-Views (Econometric Views) software version 12. The results of the study indicate that financial performance has a positive effect on company value, environmental performance has a negative effect on company value, ISR disclosure does not affect company value, financial performance has a positive effect on ISR disclosure, environmental performance does not affect ISR disclosure, ISR disclosure is unable to mediate the effect of financial performance on company value, and ISR disclosure is able to mediate the effect of environmental performance on company value.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Penelitian ini ditujukan untuk menguji pengaruh kinerja keuangan dan kinerja lingkungan terhadap nilai perusahaan dengan Islamic Social Reporting Disclosure (ISRD) sebagai variabel intervening. Penelitian ini termasuk dalam penelitian kuantitatif dengan pendekatan korelasi untuk menguji pengaruh kinerja keuangan yang diukur menggunakan Return On Asset (ROA) dan kinerja lingkungan yang diukur menggunakan PROPER terhadap nilai perusahaan yang diukur menggunakan Tobins Q dengan Islamic Social Reporting Disclosure (ISRD) yang diukur menggunakan index islamic social reporting sebagai variabel intervening. Populasi penelitian ini adalah Perusahaan Manufaktur yang terdaftar di Jakarta Islamic Index 30 (JII 30). Teknik yang digunakan untuk pengambilan sampel pada penelitian ini adalah purposive sampling dengan total sampel sebanyak 77 data. Metode yang digunakan untuk menganalisis penelitian ini diantaranya statistik deskriptif, uji asumsi klasik, uji regresi data panel yang terdiri dari uji pemilihan model estimasi dan uji koefisien determinasi, serta uji hipotesis yang terdiri dari uji f, uji t dan uji sobel dengan software E-Views (Econometric Views) versi 12. Hasil penelitian menunjukkan bahwa kinerja keuangan berpengaruh positif terhadap nilai perusahaan, kinerja lingkungan berpengaruh negatif terhadap nilai perusahaan, pengungkapan ISR tidak berpengaruh terhadap nilai perusahaan, kinerja keuangan berpengaruh positif terhadap pengungkapan ISR, kinerja lingkungan tidak berpengaruh terhadap pengungkapan ISR, pengungkapan ISR tidak mampu memediasi pengaruh kinerja keuangan terhadap nilai perusahaan, dan pengungkapan ISR mampu memediasi pengaruh kinerja lingkungan terhadap nilai perusahaan. | |||||||||
| Uncontrolled Keywords: | Financial Performance, Environmental Performance, Firm Value, Islamic Social Reporting Disclosure. Kinerja Keuangan, Kinerja Lingkungan, Nilai Perusahaan, Islamic Social Reporting Disclosure. | |||||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi 05-Fakultas Ekonomi dan Bisnis |
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| Depositing User: | Ms. Intan Rizky Fauziah | |||||||||
| Date Deposited: | 22 Sep 2025 02:30 | |||||||||
| Last Modified: | 22 Sep 2025 02:30 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/54807 |
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