ISLAMIC SOCIAL REPORTING AND FIRM VALUE ISLAMIC BANKING COMPANY WITH RGEC METHOD

Authors

  • Puji Nurhayati Universitas PGRI Madiun, Indonesia
  • Erisa Putri Wardani Universitas PGRI Madiun, Indonesia
  • Desy Nur Pratiwi Universitas PGRI Madiun, Indonesia

DOI:

https://doi.org/10.29040/ijebar.v6i4.7534

Abstract

The company's value is significant for investors because it can reflect its condition. Maximizing company value can be done by maintaining the level of bank health. The study aimed to determine the determinants of Risk Profile, Good Corporate Governance, Earnings, and Capital (RGEC) on company value. As well as the influence of moderation between RGEC variables on company value through Islamic Social Reporting. This research was conducted on 13 Islamic general banks in Indonesia. The study sample was 91 data. The data used is secondary data. This type of research is descriptive quantitative with multiple regression analysis techniques of panel data. The sampling technique is carried out by purposive sampling method. The result of this study is that the risk profile has a positive and significant effect on the company's value. GCG does not influence company value. Earnings have a negative and powerful influence. Capital does not affect the value of the company. Meanwhile, ISR can moderate the risk profile and gain company value. However, ISR is unable to negotiate GCG and capital toward company value. Keywords: Risk Profile, Good Corporate Governance, Earning, Capital, Financial Distress

References

Anisa, H. V., & Suryandari, D. (2021). The Effect of NPL , GCG Self Assessment, ROA , and CAR on Firm Value (Empirical Study on Commercial Banks listed on the Indonesia Stock Exchange). Accounting and Finance Studies, 1(2), 111–124. https://doi.org/10.47153/afs12.1352021

Anwar. (2018). KAJIAN KINERJA KEUANGAN DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN PADA BANK YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2011 – 2015. Jurnal Penelitian Ipteks, 3(2), 128–138.

Aprilia, W., & Hapsari, N. (2021). PENGARUH TINGKAT KESEHATAN BANK MELALUI METODE RGEC TERHADAP NILAI PERUSAHAAN (STUDI KASUS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2020). Jurnal Ilmiah Akuntansi Dan Keuangan, 16, 1–15.

Budiyono, Muhammad Tho’in, Dewi Muliasari, Serly Andini Restu Putri. (2021). An Analysis of Customer Satisfaction Levels in Islamic Banks Based on Marketing Mix as a Measurement Tool. Annals of the Romanian Society for Cell Biology, 2004–2012. Retrieved from https://www.annalsofrscb.ro/index.php/journal/article/view/318

Halimah, S. N., & Komariah, E. (2017). Pengaruh Roa, Car, Npl, Ldr, Bopo Terhadap Nilai Perusahaan Bank Umum. JURNAL AKUNTANSI, EKONOMI Dan MANAJEMEN BISNIS, 5(1), 14. https://doi.org/10.30871/jaemb.v5i1.448

Iin Emy Prastiwi., Anik. 2020. The Impact of Credit Diversification on Credit Risk and Performance of Indonesian Banks. Jurnal GRIEB: Global Review of Islamic Economics and Business. Vol 8, No. 1, hlm 13-21

Indra Lila Kusuma, Maya Widyana Dewi, Muhammad Tho’in. (2021). Analysis of the Effect of Human Resources Competency, Utilization of Technological Information, and Internal Control Systems on the Value of Financial Reporting Information. Annals of the Romanian Society for Cell Biology, 14628–14638. Retrieved from http://annalsofrscb.ro/index.php/journal/article/view/4651

L. M. S. Kristiyanti. (2021). The Implementation of Good Corporate Governance, Village Apparatus Performance, Organizational Culture, andIts Effects Against Village Fund Management Accountability (Case Study of Tulung District, Klaten Regency). Annals of the Romanian Society for Cell Biology, 1985–1996. Retrieved from http://www.annalsofrscb.ro/index.php/journal/article/view/316

Lestari, D. M. G., & Wirakusuma, M. G. (2018). Pengaruh Metode RGEC (Risk Profile, Good Corporate Governance, Earnings, dan Capital) Pada Nilai Perusahaan. E-Jurnal Akuntansi Universitas Udayana, Vol.24, 2049–2072. https://doi.org/10.24843/EJA.2018.v24.i03.p15

Murni, S. ., & Sabijono, H. . (2018a). Peran Kinerja Keuangan Dalam Menentuan Nilai Perusahaan. JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis Dan Inovasi Universitas Sam Ratulangi)., 5(2), 96–107. https://doi.org/10.35794/jmbi.v5i2.20806

Paramartha, D. G. D. A., & Mustanda, I. K. (2017). ANALISIS PENILAIAN TINGKAT KESEHATAN BANK PADA PT. BANK CENTRAL ASIA .Tbk BERDASARKAN METODE RGEC. E-Jurnal Manajemen Unud, 6(1), 32–59.

Prabawati, N. P. S., Pradnyani, N. D. A., & Suciwati, D. P. (2021). Pengaruh RGEC (Risk Profile, Good Corporate Governance, Earnings, dan Capital) terhadap Nilai Perusahaan (Studi Kasus Perusahaan Perbankan di BEI 2016-2018). Jurnal Bisnis Dan Kewirausahaan, 17(1), 78–85. https://doi.org/10.31940/jbk.v17i1.2257

Prakarsa, R. B., Yadiati, W., & Suciati, N. R. H. (2020). Pengaruh Risk Profile, Good Corporate Governance, Earning, Capital terhadap Value of Firm di Bursa Efek Indonesia. Jurnal Maksipreneur: Manajemen, Koperasi, Dan Entrepreneurship, 9(2), 137. https://doi.org/10.30588/jmp.v9i2.530

Prasojo, P. (2015). Pengaruh Penerapan Good Corporate Governance terhadap Kinerja Keuangan Bank Syariah. Jurnal Dinamika Akuntansi Dan Bisnis, 2(1), 59–69. https://doi.org/10.24815/jdab.v2i1.3613

Ulfa, R., & Asyik, N. F. (2018). Pengaruh Kinerja Keuangan Terhadap Nilai Perusahaan Dengan Good Corporate Governance Sebagai Variabel Moderasi. Jurnal Ilmu Dan Riset Akuntansi, 7(10). https://doi.org/10.25105/jipak.v6i2.4486

Wikan Budi Utami. (2021). Influence of Investment Decisions (PER), Policy of Dividend (DPR) and Interest Rate against Firm Value (PBV) at a Registered Manufacturing Company on Indonesia Stock Exchange in 2015-2018. Annals of the Romanian Society for Cell Biology, 1972–1984. Retrieved from http://www.annalsofrscb.ro/index.php/journal/article/view/315

https://www.cnbcindonesia.com/syariah/20180824190633-29-30146/turun-ke-38-npf-bank-syariah-terendah-sejak-mei-2014

Downloads

Published

2022-12-23

How to Cite

Nurhayati, P., Wardani, E. P., & Pratiwi, D. N. (2022). ISLAMIC SOCIAL REPORTING AND FIRM VALUE ISLAMIC BANKING COMPANY WITH RGEC METHOD. International Journal of Economics, Business and Accounting Research (IJEBAR), 6(4). https://doi.org/10.29040/ijebar.v6i4.7534

Issue

Vol. 6 No. 4 (2022): IJEBAR, Vol. 6 Issue 4, December 2022

Section

Articles

Citation Check

License

Authors who publish with IJEBAR agree to the following terms: Authors retain copyright and grant the IJEBAR right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC BY-SA 4.0) that allows others to share (copy and redistribute the material in any medium or format) and adapt (remix, transform, and build upon the material) the work for any purpose, even commercially with an acknowledgement of the work's authorship and initial publication in IJEBAR. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in IJEBAR. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).

Most read articles by the same author(s)

1 2 > >>