PENGARUH INTELLECTUAL CAPITAL, DEBT TO ASSETS RATIO, DAN ISLAMIC SOCIAL REPORTING TERHADAP KINERJA KEUANGAN DENGAN ISLAMIC CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI(STUDI EMPIRIS PADA INDONESIA SHARIA STOCK INDEX (ISSI) SEKTOR INDUSTRI BARANG KONSUMSI SUBSEKTOR MAKANAN DAN MINUMAN PERIODE 2021-2024)

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PENGARUH INTELLECTUAL CAPITAL, DEBT TO ASSETS RATIO, DAN ISLAMIC SOCIAL REPORTING TERHADAP KINERJA KEUANGAN DENGAN ISLAMIC CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI(STUDI EMPIRIS PADA INDONESIA SHARIA STOCK INDEX (ISSI) SEKTOR INDUSTRI BARANG KONSUMSI SUBSEKTOR MAKANAN DAN MINUMAN PERIODE 2021-2024)

Purnama, Cempaka Wenti - Personal Name;

This study aims to analyze the effect of Intellectual Capital, Debt to Assets Ratio, and Islamic Social Reporting on the financial performance of companies in the consumer goods industry sector, specifically the food and beverage subsector, listed on the Indonesia Sharia Stock Index (ISSI) during the 2021–2024 period, as well as to examine the role of Islamic Corporate Governance as a moderating variable. This research employs a quantitative approach usingsecondary data obtained from companies’ annual reports. The analytical methods used are multiple linear regression and Moderated Regression Analysis (MRA). The results show that Intellectual Capital has a positive and significant effect on financial performance, Debt to Assets Ratio has a negative and significant effect on financial performance, and Islamic Social Reporting also has a negative and significant effect on financial performance. Furthermore, Islamic Corporate Governance is able tomoderate the relationship between Debt to Assets Ratio and Islamic Social Reporting on financial performance, but it is not able to moderate the effect of Intellectual Capital on financial performance. These findings indicate that a company’s financial performance is influenced by themanagement of intellectual resources, capital structure, and sharia-based social responsibility practices supported by the implementation of good corporate governance.

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Central Library (REFERENCE) T1941542026

T194154

Available but not for loan - Not for Loan

Detail Information

Series Title: -
Call Number: T1941542026
Publisher: Indralaya : Prodi Ekonomi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2026
Collation: xviii, 113 hlm.; ilus.; tab.; 29 cm
Language: Indonesia
ISBN/ISSN: -
Classification: 658.150 7
Content Type: Text
Media Type: -
Carrier Type: -
Edition: -
Subject(s): Kinerja keuangan
Prodi Ekonomi Akuntansi
Specific Detail Info: -
Statement of Responsibility: TUTI

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PENGARUH INTELLECTUAL CAPITAL, DEBT TO ASSETS RATIO, DAN ISLAMIC SOCIAL REPORTING TERHADAP KINERJA KEUANGAN DENGAN ISLAMIC CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI(STUDI EMPIRIS PADA INDONESIA SHARIA STOCK INDEX (ISSI) SEKTOR INDUSTRI BARANG KONSUMSI

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