The Effect of Islamic Social Reporting, and Good Corporate Governance on Firm Value Using the Maqashid Syariah Index as a Moderating Variable
(Empirical Study on Islamic Commercial Banks in Indonesia in 2017-2019)
- 10.2991/aebmr.k.220602.048How to use a DOI?
- firm value; independent commissioner; board of directors; audit committee; Islamic social responsibility and maqashid sharia index
The authors aimed to analyze the influence of the impact of Islamic Social Reporting and Good Corporate Governance on Company Value with the Maqashid Syariah Index as a Moderating Variable in Islamic Commercial Banks in Indonesia for the 2017-2019 period) The sample used in this study was 14 Islamic Commercial Banks during the 2017-2019 period. The data analysis method used in this study is multiple linear regression by means of of SPSS 20. The results of the analysis of this study indicate that institutional ownership had an effect on firm value, while independent commissioners, boards of directors, audit committees, and Islamic social responsibility had no effect on firm value. In addition, the Maqashid Syariah Index could not moderate the relationship between independent commissioners, boards of directors, audit committees, institutional ownership, and Islamic social responsibility on firm value.
- © 2022 The Authors. Published by Atlantis Press International B.V.
- Open Access
- This is an open access article distributed under the CC BY-NC 4.0 license.
Cite this article
TY - CONF AU - Wisnu Prasetyo Adi Utomo AU - Fatchan Achyani AU - Zulfikar PY - 2022 DA - 2022/06/13 TI - The Effect of Islamic Social Reporting, and Good Corporate Governance on Firm Value Using the Maqashid Syariah Index as a Moderating Variable BT - Proceedings of the International Conference on Economics and Business Studies (ICOEBS 2022) PB - Atlantis Press SP - 358 EP - 370 SN - 2352-5428 UR - https://doi.org/10.2991/aebmr.k.220602.048 DO - 10.2991/aebmr.k.220602.048 ID - Utomo2022 ER -