PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) MENGGUNAKAN GLOBAL REPORTING INITIATIVE (GRI) DAN ISLAMIC SOCIAL REPORTING (ISR) SEBAGAI VARIABEL MODERASI DALAM PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN (STUDI EMPIRIS PADA BANK UMUM SYARIAH DI INDONESIA PERIODE 2017-2021)

LAKILAKI, EOGENIE and Soediro, Achmad (2023) PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) MENGGUNAKAN GLOBAL REPORTING INITIATIVE (GRI) DAN ISLAMIC SOCIAL REPORTING (ISR) SEBAGAI VARIABEL MODERASI DALAM PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN (STUDI EMPIRIS PADA BANK UMUM SYARIAH DI INDONESIA PERIODE 2017-2021). Undergraduate thesis, Sriwijaya University.

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Abstract

This research aims to examine the effect of financial performance as proxied by FDR, ROA, and CAR on company value with CSR disclosure using GRI and ISR as moderating variables. This research uses a quantitative approach with the type of data in the form of secondary data. Hypothesis testing in the research used multiple linear analysis techniques and Moderated Regression Analysis (MRA) with SPSS version 25 analysis tools. The results of the study showed that FDR and CAR had a negative effect on company value, while ROA had a positive effect on company value. CSR disclosure using GRI was able to moderate the influence of FDR, ROA, and CAR on company value. CSR disclosure using ISR is not able to moderate the influence of FDR and CAR on company value. However, CSR disclosure using ISR is able to moderate the influence of financial performance as proxied by ROA on company value. Keywords: Corporate Social Responsibility, Global Reporting Initiative, Islamic Social Reporting, Financial Performance, Company Value

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Perbankan Syariah, Corporate Social Responsibility, Kinerja Keuangan, ISR, GRI
Subjects:	H Social Sciences > HG Finance > HG1-9999 Finance H Social Sciences > HG Finance > HG1501-3550 Banking
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Eogenie Lakilaki
Date Deposited:	04 Jan 2024 08:20
Last Modified:	04 Jan 2024 08:20
URI:	http://repository.unsri.ac.id/id/eprint/137481

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