The Role of Mediation of Financial Performance in the Relations of Islamic Corporate Governance and Islamic Social Reporting to Corporate Values

Asbi Amin

No bjax2, OSF Preprints from Center for Open Science

Abstract: The purpose of this study is to examine the effect of Islamic Corporate Governance on company value; to examine the effect of Islamic Social Reporting on firm values; to test the influence of Islamic corporate governance on financial performance; to test the effect of Islamic Social Reporting on financial performance; to test the effect of financial performance on firm value; to examine the effect of Islamic Corporate Governance on corporate value through financial performance; to test the effect of Islamic Social Reporting on firm value through financial performance. The research method used is descriptive and associative research methods with a quantitative approach. In this study, researchers will measure the influence of Islamic corporate governance, Islamic Social Reporting on financial performance and firm value in Islamic banks in Indonesia, then the resulting data will be tested using the Structural Equation Modeling (SEM) method with the Partial Least Square (PLS) technique. The population in this study is the financial statements of Islamic banking which are listed on the Indonesia Stock Exchange for 2012-2020 of 14 companies. Then the sampling technique was carried out by purposive sampling. So the total sample in this study was 70 financial report data for 10 years. The software used to process this data is Smart PLS 3.0 as a descriptive statistical measurement tool. The results of this study found that Islamic Corporate Governance has a significant effect on company value; Islamic Social Reporting has a significant effect on company value; Islamic Corporate Governance has no significant effect on financial performance; Financial performance has a significant positive effect on firm value; Financial performance is able to mediate the relationship between Islamic Corporate Governance and company values; Financial performance is not able to mediate the disclosure of Islamic Social Reporting on company values

Date: 2023-04-29
New Economics Papers: this item is included in nep-cfn, nep-isf and nep-sea
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DOI: 10.31219/osf.io/bjax2

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