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All Journal Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Minds:Manajemen Ide dan Inspirasi Equilibrium Al-Mashrafiyah : Jurnal Ekonomi, Keuangan, dan Perbankan Syariah ATESTASI : Jurnal Ilmiah Akuntansi Media Syari'ah: Wahana Kajian Hukum Islam dan Pranata Sosial Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Al-Azhar Journal of Islamic Economics El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Iqtisaduna Islamic Accounting and Finance Review Jurnal Riset Hukum, Ekonomi Islam, ekonomi, Manajemen dan Akuntansi El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Muslimin Kara
Universitas Islam Negeri Alauddin Makassar
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Journal : ATESTASI : Jurnal Ilmiah Akuntansi

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Islamic Corporate Social Responsibility, Corporate Governance in the Relationship between Profitability and Company Value Andi Sulfati; Muslimin Kara; Amiruddin Kadir; Rika Dwi Ayu Parmitasari
Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2022): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v5i2.34

Abstract

Through the mediation of Islamic corporate social responsibility and corporate governance, this study examines the direct and indirect effects of business profitability on firm value. Using a strategy of purposive sampling, the population of this study consists of enterprises listed on the Jakarta Islamic Index-70 of the Indonesia Stock Exchange for the period 2018-2020. The AMOS 22 and Structural Equation Modeling (SEM) examined the data. The findings revealed that profitability has a beneficial impact on the value of the company. Profitability has no positive influence on corporate governance. Corporate governance has a detrimental impact on the value of a company. Profitability has no considerable beneficial effect on the value of a company. Islamic corporate social responsibility (ICSR) has a substantial positive impact on the value of a company. Profitability influences significant value as mediated by ICSR. Corporate governance cannot reconcile the profitability and company value relationship. Companies should increase their ICSR activities because it has been demonstrated that ICSR activities can become a mechanism for companies to maintain good relations and trust with all stakeholders and can be used as a new marketing tool for companies if conducted continuously, enhancing the firm's image and value. The Next Researchers can investigate the impact of additional elements affecting firm value, such as intellectual capital, media exposure, and several others.
Co-Authors Abdul Wahid Haddade Abdullah, Muhammad Wahyuddin Achmad Furqan Ahmad Jafar Ahmad Zikri Dwiatmaja Amiruddin Kadir Andi Sri Rahayu Andi Sulfati Andi Suwandi Putra Suaib Aniq Akhmad Ali Bawafie Ayu Andi Sri Rahayu Ayu Ruqayyah Yunus Bukhari Bukhari Gagaring Pagalung Haslinda Haslinda Inatul Hinaya Irawati Irawati Lince Bulutoding M. Nasir Hamzah M. Wahyuddin Abdullah Muh Munafri S Muh. Nasri Katman Muh. Ridwan Markarma Muh. Sabri AR Muhammad Mellong Noni Muhammad Nasri Katman Mukminati Mustofa Umar Nahlah, Nahlah Nashrullah Hidir Nasrullah Bin Sapa Purnama Purnama Rahman Ambo Masse Rifqah Alfiyyah Rika Dwi Ayu Parmitasari Ruslang Ruslang Sirajuddin Sirajuddin Sri Hardianti Marsawal Syaharuddin Syaharuddin Syamsul Maarif Syamsul Rijal Trisno Wardy Putra Wahyuddin Abdullah