SKRIPSI AKS

PENGARUH DEWAN KOMISARIS INDEPENDEN DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN ISLAMIC SOCIAL REPORTING SEBAGAI VARIABEL INTERVENING

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ABSTRACT

This research was conducted because there is a phenomenon of increasing the
number of sharia stock companies in 2018-2022. This research aims to test whether
there is an influence between the independent variable independent board of
commissioners and profitability on the dependent variable company value with
Islamic social reporting as an intervening variable. This research is quantitative
type with data sources from financial reports and annual reports. The population
in this research are companies listed on JII for the 2018-2022 research period. The
sampling technique used purposive sampling so that 16 company samples were
obtained for 5 years and produced 80 observation data. The data analysis technique
used in this research is linear regression analysis.
The results of research using linear regression analysis show that the
independent board of commissioners variable has an effect on Islamic social
reporting and profitability has no effect on Islamic social reporting. The variables
independent board of commissioners and Islamic social reporting have an effect on
company value, profitability has no effect on company value. The independent
board of commissioners variable influences company value through Islamic social
reporting and profitability does not have a mediating effect on company value
through Islamic social reporting.

Keywords: Independent Board of Commissioners, Profitability, Company Value,
Islamic Social Reporting (ISR)

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Ketersediaan

Tidak ada salinan data

Informasi Detail

Judul Seri

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No. Panggil

2X6.2 WOD p 24

Penerbit

SUKOHARJO : Akuntansi Syariah_UIN RM Said., 2024

Deskripsi Fisik

21 cm, 137 Halaman

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2X6.2

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi Syariah

Info Detail Spesifik

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Pernyataan Tanggungjawab

Wodhy Mailla Kusumastuti

Versi lain/terkait

Lampiran Berkas

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