盈余反应系数、伊斯兰在线交易系统与企业价值

Andi Ayu Frihatni, A. Amiruddin, Darmawati Darmawati, Ahmad Abbas
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引用次数: 0

摘要

本研究旨在探讨盈余反应系数(ERC)、伊斯兰教法网上交易系统(SOTS)与企业价值之间的关系。研究样本为雅加达伊斯兰指数(JII)的所有上市公司。研究模型采用通径分析,采用一般效应模型、固定效应模型和随机效应模型进行回归,并通过广义矩量法(GMM)进行鲁棒性检验。结果表明,ERC和SOTS不能决定企业价值水平。本研究未发现企业诚信与企业经营绩效对企业价值的影响,但发现企业诚信与企业经营绩效之间存在关联。研究结果表明,ERC和SOTS对企业价值没有影响,而ERC对SOTS有负向影响。然而,本研究结果并未发现企业责任行为对ERC和企业价值有中介作用。结果表明,SOTS并不能作为ERC与企业价值之间关系的中介。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Earnings Response Coefficient, Sharia Online Trading System, and Firm Value
This research aims to examine the nexus between Earnings Response Coefficient (ERC), Sharia Online Trading System (SOTS), and firm value. The research sample was all companies listed on the Jakarta Islamic Index (JII). The research model used path analysis employing the regression with common, fixed and random effect models as well as the robustness check through Generalized Method of Moment (GMM). The result demonstrates that ERC and SOTS can’t determine the level of firm values. This research found no effects of ERC and SOTS on firm value, but nexus between ERC and SOTS was found. These findings indicate that ERC and SOTS have no effect at all on the firm value, meanwhile ERC has the negative effect on SOTS. Nevertheless, the result of this research found no intervening effect of SOTS on the ERC and firm Value. It shows that SOTS can’t mediate the nexus between ERC and firm value.
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