The Effect of Financial Performance and Environmental Performance on Firm Value with Islamic Social Reporting (ISR) Disclosure as Intervening Variable in Companies Listed at Jakarta Islamic Index (JII)
This study examined how far ISR disclosure as the intervening variable could mediate the effect of financial performance and environmental performance on the firm value. The subjects of this study were the companies listed in Jakarta Islamic Index (JII) in 2012-2014. The samples of the study were si...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
EDP Sciences
2017-01-01
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| Series: | SHS Web of Conferences |
| Online Access: | https://doi.org/10.1051/shsconf/20173412003 |
| _version_ | 1818870661650579456 |
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| author | Ratri Rahma Frida Dewi Murdiyati |
| author_facet | Ratri Rahma Frida Dewi Murdiyati |
| author_sort | Ratri Rahma Frida |
| collection | DOAJ |
| description | This study examined how far ISR disclosure as the intervening variable could mediate the effect of financial performance and environmental performance on the firm value. The subjects of this study were the companies listed in Jakarta Islamic Index (JII) in 2012-2014. The samples of the study were sixty companies chosen by purposive sampling method, and the analytical technic used path analysis. The results of this study proved that: (1) financial performance had positive effect to the firm value, (2) environmental performance had no effect to the firm value, (3) financial performance had positive effect to the ISR disclosure, (4) environmental performance had positive effect to the ISR disclosure, (5) ISR disclosure had positive effect to the firm value, (6) ISR disclosure could mediate the effect of financial and environmental performances on the firm value. |
| first_indexed | 2024-12-19T12:10:34Z |
| format | Article |
| id | doaj.art-5c7fe2eb71214fdca068cc97196844f9 |
| institution | Directory Open Access Journal |
| issn | 2261-2424 |
| language | English |
| last_indexed | 2024-12-19T12:10:34Z |
| publishDate | 2017-01-01 |
| publisher | EDP Sciences |
| record_format | Article |
| series | SHS Web of Conferences |
| spelling | doaj.art-5c7fe2eb71214fdca068cc97196844f92022-12-21T20:22:13ZengEDP SciencesSHS Web of Conferences2261-24242017-01-01341200310.1051/shsconf/20173412003shsconf_four2017_12003The Effect of Financial Performance and Environmental Performance on Firm Value with Islamic Social Reporting (ISR) Disclosure as Intervening Variable in Companies Listed at Jakarta Islamic Index (JII)Ratri Rahma FridaDewi MurdiyatiThis study examined how far ISR disclosure as the intervening variable could mediate the effect of financial performance and environmental performance on the firm value. The subjects of this study were the companies listed in Jakarta Islamic Index (JII) in 2012-2014. The samples of the study were sixty companies chosen by purposive sampling method, and the analytical technic used path analysis. The results of this study proved that: (1) financial performance had positive effect to the firm value, (2) environmental performance had no effect to the firm value, (3) financial performance had positive effect to the ISR disclosure, (4) environmental performance had positive effect to the ISR disclosure, (5) ISR disclosure had positive effect to the firm value, (6) ISR disclosure could mediate the effect of financial and environmental performances on the firm value.https://doi.org/10.1051/shsconf/20173412003 |
| spellingShingle | Ratri Rahma Frida Dewi Murdiyati The Effect of Financial Performance and Environmental Performance on Firm Value with Islamic Social Reporting (ISR) Disclosure as Intervening Variable in Companies Listed at Jakarta Islamic Index (JII) SHS Web of Conferences |
| title | The Effect of Financial Performance and Environmental Performance on Firm Value with Islamic Social Reporting (ISR) Disclosure as Intervening Variable in Companies Listed at Jakarta Islamic Index (JII) |
| title_full | The Effect of Financial Performance and Environmental Performance on Firm Value with Islamic Social Reporting (ISR) Disclosure as Intervening Variable in Companies Listed at Jakarta Islamic Index (JII) |
| title_fullStr | The Effect of Financial Performance and Environmental Performance on Firm Value with Islamic Social Reporting (ISR) Disclosure as Intervening Variable in Companies Listed at Jakarta Islamic Index (JII) |
| title_full_unstemmed | The Effect of Financial Performance and Environmental Performance on Firm Value with Islamic Social Reporting (ISR) Disclosure as Intervening Variable in Companies Listed at Jakarta Islamic Index (JII) |
| title_short | The Effect of Financial Performance and Environmental Performance on Firm Value with Islamic Social Reporting (ISR) Disclosure as Intervening Variable in Companies Listed at Jakarta Islamic Index (JII) |
| title_sort | effect of financial performance and environmental performance on firm value with islamic social reporting isr disclosure as intervening variable in companies listed at jakarta islamic index jii |
| url | https://doi.org/10.1051/shsconf/20173412003 |
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