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)

DOI

10.2991/aebmr.k.220602.048How to use a DOI?

Keywords

firm value; independent commissioner; board of directors; audit committee; Islamic social responsibility and maqashid sharia index

Abstract

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.

Copyright

© 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.

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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  -