PENGARUH PROFITABILITAS, MAQASHID SYARIAH INDEX DAN ISLAMIC SOCIAL REPORTING TERHADAP NILAI PERUSAHAAN (Studi Empiris Bank Umum Syariah Yang Terdaftar di OJK Periode 2014 -2017)

Sugi Hartati, Ilmi (2021) PENGARUH PROFITABILITAS, MAQASHID SYARIAH INDEX DAN ISLAMIC SOCIAL REPORTING TERHADAP NILAI PERUSAHAAN (Studi Empiris Bank Umum Syariah Yang Terdaftar di OJK Periode 2014 -2017). Tesis thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.

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Abstract

ABSTRAK Penelitian ini bertujuan untuk menguji apakah pengaruh Profitabilitas, Maqashid Syariah Index dan Islamic Social Reporting terhadap Nilai Perusahaan pada bank umum syariah yang terdaftar di Otoritas Jasa Keuangan (OJK) Periode 2014-2017. Penelitian ini menggunakan jenis penelitian kuantitatif, yang diukur dengan menggunakan metode berbasis regresi linier berganda data panel dengan software eviews versi 10. Populasi dalam penelitian ini adalah bank umum syariah yang terdaftar di Otoritas Jasa Keuangan (OJK) tahun 2014 sampai dengan 2017. Sampel ditentukan berdasarkan metode purpose sampling, dengan jumlah sampel sebanyak 10 bank umum syariah sehingga total observasi dalam penelitian ini sebanyak 40 observasi. Data yang digunakan dalam penelitian ini berupa data sekunder. Teknik pengumpulan data menggunakan metode dokumentasi melalui situs resmi Otoritas Jasa keuangan : www.ojk.go.id pengujian hipotesis dengan menggunakan uji t. Hasil penelitian membuktikan bahwa (1) Profitabilitas tidak berpengaruh terhadap Nilai Perusahaan. (2) Maqashid Syariah Index tidak berpengaruh terhadap Nilai Perusahaan. (3) Islamic Social Reporting tidak berpengaruh terhadap Nilai Perusahaan Kata Kunci : Profitabilitas, Maqashid Syariah Index, Islamic Social Reporting dan Nilai Perusahaan. ABSTRACT This study aims to examine whether the effect of Profitability, Maqashid Syariah Index and Islamic Social Reporting on the Value of the Company in Islamic banks registered in the Financial Services Authority (OJK) for the 2014-2017 period. This research uses quantitative research type, which is measured by using multiple linear regression based panel data method with eviews software version 10. The population in this study is Islamic commercial banks registered in the Financial Services Authority (OJK) from 2014 to 2017. The sample is determined based on purpose sampling method, with a total sample of 10 Islamic banks so that the total observations in this study were 40 observations. The data used in this study are secondary data. Data collection techniques using the method of documentation through the official website of the Financial Services Authority: www.ojk.go.id hypothesis testing using t test. The results of the study prove that (1) Profitability have no effect on firm value. (2) Maqashid Syariah Index have no effect on firm value. (3)islamic social reporting have no effect on firm value. Keyword : Profitability, Maqashid Syariah Index, Islamic Social Reporting and Firm Value.

Item Type: Thesis (Tesis)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorGusliana Mais, RimiUNSPECIFIEDUNSPECIFIED
Subjects: Akuntansi > Akuntansi Keuangan
Divisions: S1 Akuntansi
Depositing User: Ridho Adi Nugroho
Date Deposited: 17 Sep 2021 04:04
Last Modified: 17 Sep 2021 04:04
URI: http://repository.stei.ac.id/id/eprint/5164

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