Evidence of Moderation Maqashid Sharia : Financial Performance, Islamic Social Reporting and The Value of the Company

Dwi Rismayanti, Esy Nur Aisyah
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Abstract

Firm value influences investor perceptions to support the company's sustainability. The studyaimed to analyze the effect of financial performance and islamic social reporting on firm valueand the role of the maqashid sharia index in moderating financial performance and islamicsocial reporting on the company value of Islamic Commercial Banks in Indonesia. Theresearch method used is quantitative. The sampling technique used purposive sampling with asample of 6 Islamic Commercial Banks registered with the Financial Services Authority for2017-2021. The data analysis method used in this study is SEM-PLS with the SmartPLS version4.0.8.7 application. The results showed that the variables of financial performance and islamicsocial reporting had a significant effect on firm value. Then, the maqashid sharia index as amoderator variable cannot moderate the relationship between financial performance andislamic social reporting on firm value. Thus, the Maqashid sharia index is a moderatorpredictor because it can only independently influence the dependent variable.
适度的证据:财务绩效、伊斯兰社会报告和公司价值
公司价值影响投资者的看法,以支持公司的可持续发展。本研究旨在分析财务绩效和伊斯兰社会报告对公司价值的影响,以及maqashid sharia指数在印度尼西亚伊斯兰商业银行财务绩效和伊斯兰社会报告对公司价值的调节作用。本研究采用定量研究方法。抽样技术采用有目的抽样,以2017-2021年在金融服务管理局注册的6家伊斯兰商业银行为样本。本研究使用的数据分析方法为SEM-PLS,应用程序为SmartPLS version4.0.8.7。结果表明,财务绩效和伊斯兰社会报告变量对企业价值有显著影响。然后,maqashid sharia指数作为调节变量不能调节财务绩效与公司价值的伊斯兰社会报告之间的关系。因此,Maqashid伊斯兰教法指数是一个调节因子,因为它只能独立地影响因变量。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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