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All Journal Proceedings Series on Social Sciences & Humanities Jurnal Ekonomi dan Bisnis Digital (MINISTAL)
Fyna Maulina
Universitas Muhammadiyah Purwokerto
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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The Influence of Intellectual Capital and Shariah Compliance on Social Performance (Study Empirical on Islamic Banks in 2018-2020) Vienka Ferenzha Salsabilla; Umi Solikhah; Fyna Maulina; Depriska Lailatul Aroof; Ufi Anjani; Bima Cinintya Pratama
Proceedings Series on Social Sciences & Humanities Vol. 7 (2022): Proceedings of the 3rd International Conference of Business, Accounting & Economics (
Publisher : UM Purwokerto Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/pssh.v7i.471

Abstract

The purpose of this study was to determine the effect of Intellectual Capital and Shariah Compliance on Social Performance. The sample of this research is in the form of financial statements of Islamic banks on The Financial Services Authority for the period 2018 - 2020 for 3 years. The sampling technique used is purposive sampling technique so that a sample of 13 companies is obtained that has met the criteria. The data analysis technique used is multiple regression with the help of the SPSS program. The results of this study indicate that Intellectual Capital and Shariah Compliance have no partial effect on social performance.
The Effect of Earnings Per Share (EPS) and Company Size on Company Value with Return on Assets as Moderating Variables (Case Study of Companies Registered on JII-70 during the Covid-19 Period in 2020-2021) Fyna Maulina; Suryo Budi Santoso; Sri Wahyuni; Dwi Winarni
Jurnal Ekonomi dan Bisnis Digital Vol. 2 No. 1 (2023): January, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ministal.v2i1.2376

Abstract

This study examines the effect of company size and Earnings Per Share (EPS) on firm value with Return on Assets (ROA) as a moderating variable in companies listed on JII-70 during the Covid-19 period 2020-2021. The sampling technique used in this study This is a purposive sampling technique so that as many as 98 data are obtained. The data analysis technique used is multiple regression analysis and Moderated Regression Analysis (MRA) with the help of the SPSS program. The results showed that the EPS variable had no effect on firm value, firm size had a negative effect on firm value, ROA strengthened the effect of the EPS relationship on firm value, and ROA weakened the effect of firm size on firm value.
Co-Authors Depriska Lailatul Aroof Dwi Winarni Pratama, Bima Cinintya Sri Wahyuni Suryo Budi Santoso Ufi Anjani UMI SOLIKHAH Vienka Ferenzha Salsabilla