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The Effect of Sustainability Report and Profitability on Company Value: Evidence from Indonesian Sharia Shares

Economica: Jurnal Ekonomi Islam

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Field Value
 
Title The Effect of Sustainability Report and Profitability on Company Value: Evidence from Indonesian Sharia Shares
 
Creator Rizki, Mita Kurnia
Agriyanto, Ratno
Farida, Dessy Noor
 
Subject Sustainability Report; Profitability; Firm Value
 
Description The purpose of this research is to determine the effect of sustainability report disclosure and profitability on firm value. Type of this research uses a quantitative method with multiple linear regression of the data analysis techniques. The data used in this research are secondary data. The population of research companies are listed on the Indonesia Sharia Stock Index (ISSI) as of December 29, 2017. The sample used purposive sampling method on 13 company samples. The results of this research indicate that sustainability report does not affect firm value and profitability affects firm value. This study implies that regulators should encourage companies to disclose sustainability reports because there are still a few companies that disclose it. Regulators are also expected to participate in providing socialization so that investors understand the meaning of the sustainability report.Tujuan dari penelitian ini adalah untuk mengetahui pengaruh laporan keberlanjutan dan profitabilitas terhadap nilai perusahaan. Penelitian ini menggunakan metode kuantitatif dengan regresi linier berganda. Data dalam penelitian ini adalah data sekunder. Populasi perusahaan penelitian terdaftar di Indeks Saham Syariah Indonesia (ISSI) pada tanggal 29 Desember 2017. Sampel menggunakan metode purposive sampling pada 13 perusahaan. Hasil penelitian menunjukkan bahwa laporan keberlanjutan tidak berpengaruh terhadap nilai perusahaan dan profitabilitas berpengaruh terhadap nilai perusahaan. Studi ini menyiratkan bahwa regulator harus mendorong perusahaan untuk mengungkapkan laporan keberlanjutan karena masih ada beberapa perusahaan yang mengungkapkannya. Regulator juga diharapkan untuk berpartisipasi dalam memberikan sosialisasi sehingga investor memahami arti dari laporan keberlanjutan.
 
Publisher Fakultas Ekonomi dan Bisnis Islam UIN Walisongo
 
Contributor —
 
Date 2019-07-31
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
Quantitative
 
Format application/pdf
 
Identifier https://journal.walisongo.ac.id/index.php/economica/article/view/3747
10.21580/economica.2019.10.1.3747
 
Source Economica: Jurnal Ekonomi Islam; Vol 10, No 1 (2019); 117-140
2541-4666
2085-9325
 
Language eng
 
Relation https://journal.walisongo.ac.id/index.php/economica/article/view/3747/2185
 
Rights Copyright (c) 2019 Economica: Jurnal Ekonomi Islam