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PENGARUH PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (ISR) TERHADAP NILAI PERUSAHAAN

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Every company has the main goal, namely to obtain maximum profits, and the Islamic banking sector is no exception. The main challenge for Islamic banks currently is to realize the trust of stakeholders, because stakeholder trust will have a positive impact on the development of the bank itself. The purpose of this research is to determine the influence of Islamic Social Reporting (ISR) disclosure on company value. The samples in this research are 11 Sharia Commercial Banks (BUS). The data analysis used in this research is Panel Data Regression. The results of this research show that Islamic Social Reporting (ISR) has a significant effect on company value. In other words, the size of Islamic Social Reporting disclosure is followed by changes in company value.

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Detail Information

Series Title

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Call Number

T1572602024

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2024

Collation

viii, 234 hlm.; ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

657.302 07

Content Type

Text

Media Type

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Carrier Type

-

Edition

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Subject(s)

Akuntansi syariah
Prodi Akuntansi

Specific Detail Info

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Statement of Responsibility

TUTI

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