SKRIPSI AKS

PENGARUH PROFITABILITAS DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN DENGAN ISLAMIC SOCIAL REPORTING DAN STRUKTUR MODAL SEBAGAI VARIABEL INTERVENING

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ABSTRACT

The research conducted by this researcher raised the phenomenon of the
low value of companies indexed by the Indonesian Sharia Stock Index (ISSI) in
2022 compared to other stock indexes. This research aims to determine the effect
of profitability and liquidity on company value by testing whether the Islamic
Social Reporting variable and capital structure as an intervening variable can
mediate the effect of liquidity and profitability on company value or not.
This research uses quantitative research methods with secondary data in
the form of company annual report data. The sampling technique used purposive
sampling, so that the research sample selected was 442 companies from a total
population of 510 companies. The data analysis technique used in this research is
Structural Equation Modeling (SEM) with Partial Least Square (PLS).
The results of this research show that profitability and capital structure
have a significant positive effect on company value. Liquidity and Islamic Social
Reporting have no effect on company value. Profitability and liquidity have a
negative effect on both Islamic Social Reporting and capital structure. The results
of the mediation test show that Islamic Social Reporting cannot mediate the effect
of profitability and liquidity on company value. Meanwhile, capital structure can
mediate the effect of liquidity on company value, but it cannot mediate the effect
of profitability on company value.
Keywords : Profitability, Liquidity, Islamic Social Reporting, Capital Structure,
Company Value.

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Ketersediaan

Tidak ada salinan data

Informasi Detail

Judul Seri

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No. Panggil

2X6.2 IND p 24

Penerbit

SUKOHARJO : Akuntansi Syariah_UIN RM Said., 2024

Deskripsi Fisik

21 cm, 275 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

-

Subjek

Akuntansi Syariah

Info Detail Spesifik

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Pernyataan Tanggungjawab

Indri Istiningsih

Versi lain/terkait

Lampiran Berkas

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