Skripsi

ANALISIS PENGARUH KINERJA KEUANGAN, STRUKTUR MODAL, DAN ISLAMIC CORPORATE SOCIAL RESPONSIBILITY (ICSR) TERHADAP NILAI PERUSAHAAN DENGAN ISLAMIC CORPORATE GOVERNANCE (ICG) SEBAGAI VARIABEL MODERATING (STUDI EMPIRIS PERUSAHAAN SEKTOR MANUFAKTUR SUB-SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI INDONESIA SHARIA STOCK INDEX (ISSI) PERIODE 2021-2024)

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Penelitian ini bertujuan untuk menganalisis pengaruh Kinerja Keuangan, Struktur Modal, dan Islamic Corporate Social Responsibility (ICSR) terhadap Nilai Perusahaan dengan Islamic Corporate Governance (ICG) sebagai variabel moderasi. Objek penelitian ini adalah perusahaan sektor manufaktur sub-sektor makanan dan minuman yang terdaftar di Indonesia Sharia Stock Index (ISSI) periode 2021–2024. Dengan menggunakan metode purposive sampling, jumlah sampel penelitian ini sebanyak 19 perusahaan dengan total 76 observasi. Variabel independen adalah Kinerja Keuangan (ROE), Struktur Modal (DER), dan Islamic Corporate Social Responsibility (ICSR). Sedangkan, variabel dependen yang digunakan adalah Nilai Perusahaan (Tobin’s Q) dengan Islamic Corporate Governance (ICG) sebagai variabel moderasi. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis data berupa data sekunder. Pengujian penelitian ini menggunakan Moderated Regression Analysis (MRA) dengan alat analisis SPSS. Hasil penelitian menunjukkan bahwa Kinerja Keuangan, Struktur Modal, dan Islamic Corporate Social Responsibility (ICSR) berpengaruh terhadap Nilai Perusahaan, serta Islamic Corporate Governance (ICG) mampu memoderasi pengaruh tersebut. Kata kunci: Kinerja Keuangan, Struktur Modal, Islamic Corporate Social Responsibility (ICSR), Nilai Perusahaan, Islamic Corporate Governance (ICG) This study aims to analyze the effect of Financial Performance, Capital Structure, and Islamic Corporate Social Responsibility (ICSR) on Firm Value with Islamic Corporate Governance (ICG) as a moderating variable. The object of this study is manufacturing companies in the food and beverage sub-sector listed on the Indonesia Sharia Stock Index (ISSI) for the period 2021–2024. By using the purposive sampling method, the number of samples of this study is 19 companies with the number of 76 observations. The independent variables are Financial Performance (ROE), Capital Structure (DER), and Islamic Corporate Social Responsibility (ICSR). While the dependent variable used is Firm Value (Tobin’s Q) with Islamic Corporate Governance (ICG) as a moderating variable. This study uses a quantitative approach with the type of data in the form of secondary data. The testing of this study uses Moderated Regression Analysis (MRA) techniques with the SPSS analysis tool. The results of the study show that Financial Performance, Capital Structure, and Islamic Corporate Social Responsibility (ICSR) affect Firm Value, and Islamic Corporate Governance (ICG) is able to moderate these effects. Keywords: Financial Performance, Capital Structure, Islamic Corporate Social Responsibility (ICSR), Firm Value, Islamic Corporate Governance (ICG)

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Detail Information

Series Title

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Call Number

T1945662026

Publisher

Indralaya : Prodi Ekonomi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2026

Collation

xviii, 111 hlm.; ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

658.152 07

Content Type

Text

Media Type

unmediated

Carrier Type

-

Edition

-

Subject(s)

struktur modal
Prodi Ekonomi Akuntansi

Specific Detail Info

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Statement of Responsibility

KA

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