Islamic Corporate Social Responsibility Terhadap Kinerja Keuangan dan Nilai Perusahaan

Khairiyani - Khairiyani

Abstract


Abstract: This research is made to provide references about ICSR on financial performance and the implication on firm value. The analysis method used is SEM-PLS in JII companies period 2014-2017. The results showed ICSR had effect on firm value indirectly. However, ICSR had no effect on firm value directly. This is because ICSR must be able to improve financial performance before being seen as having a good firm value.

Abstrak. Riset ini dibuat untuk memberikan referensi tentang ICSR terhadap kinerja laporan keuangan serta implikasinya terhadap nilai perusahaan. Metode analisis yang digunakan adalah SEM-PLS pada perusahaan JII periode 2014-2017. Hasil penelitian menunjukkan ICSR berpengaruh terhadap nilai perusahaan secara tidak langsung. Namun, ICSR tidak berpengaruh terhadap nilai perusahaan secara langsung. Hal ini disebabkan karena ICSR harus terbukti mampu dalam meningkatkan kinerja keuangan terlebih dahulu sebelum dipandang memiliki citra perusahaan yang baik.

Keywords


ICSR, kinerja keuangan, nilai perusahaan

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References


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DOI: https://doi.org/10.17509/jrak.v8i2.21577

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