PENGARUH PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (ISR) TERHADAP NILAI PERUSAHAAN

OSANIT, MUHAMMAD BRIAN and Relasari, Relasari (2024) PENGARUH PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (ISR) TERHADAP NILAI PERUSAHAAN. Undergraduate thesis, Sriwijaya University.

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Abstract

Every company has the main goal, namely to obtain maximum profits, and the Islamic banking sector is no exception. The main challenge for Islamic banks currently is to realize the trust of stakeholders, because stakeholder trust will have a positive impact on the development of the bank itself. The purpose of this research is to determine the influence of Islamic Social Reporting (ISR) disclosure on company value. The samples in this research are 11 Sharia Commercial Banks (BUS). The data analysis used in this research is Panel Data Regression. The results of this research show that Islamic Social Reporting (ISR) has a significant effect on company value. In other words, the size of Islamic Social Reporting disclosure is followed by changes in company value.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Islamic Social Reporting (ISR), Nilai Perusahaan, Perbankan, Syariah
Subjects:	H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Muhammad Brian Osanit
Date Deposited:	13 Sep 2024 08:08
Last Modified:	13 Sep 2024 08:08
URI:	http://repository.unsri.ac.id/id/eprint/157260

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