Abstract:
This study aims to examine the influence of Islamic Social Reporting (ISR)
disclosure on corporate value and the influence of financial performance in
moderating the disclosure of Islamic Social Reporting (ISR) on corporate value
through media annual report. This research is expected to increase the repertoire
of science in the field of financial management, especially about the influence of
Islamic social responsibility disclosure to corporate value and financial
performance in moderating the influence of Islamic Social Reporting (ISR) on
corporate value.
This study was conducted on the annual report of 25 sharia issuers incorporated
in the Jakarta Islamic Index (JII) during the period 2013-2016. Hypothesis testing
used regression techniques with moderating variable.
The results of this study indicate that Islamic Social Reporting (ISR) affect the
corporate value. Listed Sharia issuers in the Jakarta Islamic Index (JII) are able
to provide information on corporate social responsibility disclosure in annual
report to increase stakeholders' trust in the sharia system applied in the company
in order to increase the corporate value in the eyes of stakeholders, although none
of the companies disclose information completely. Financial performance may not
be able to moderate the influence of Islamic Social Reporting (ISR) on corporate
value. It is alleged that Islamic Social Reporting (ISR) is able to moderate the
influence of financial performance on the corporate value.
Keywords :
Islamic Social Reporting (ISR), Company Value, Financial performance.
