IDEAS home Printed from https://ideas.repec.org/p/osf/osfxxx/bjax2_v1.html
   My bibliography  Save this paper

The Role of Mediation of Financial Performance in the Relations of Islamic Corporate Governance and Islamic Social Reporting to Corporate Values

Author

Listed:
  • Amin, Asbi

Abstract

The purpose of this study is to examine the effect of Islamic Corporate Governance on company value; to examine the effect of Islamic Social Reporting on firm values; to test the influence of Islamic corporate governance on financial performance; to test the effect of Islamic Social Reporting on financial performance; to test the effect of financial performance on firm value; to examine the effect of Islamic Corporate Governance on corporate value through financial performance; to test the effect of Islamic Social Reporting on firm value through financial performance. The research method used is descriptive and associative research methods with a quantitative approach. In this study, researchers will measure the influence of Islamic corporate governance, Islamic Social Reporting on financial performance and firm value in Islamic banks in Indonesia, then the resulting data will be tested using the Structural Equation Modeling (SEM) method with the Partial Least Square (PLS) technique. The population in this study is the financial statements of Islamic banking which are listed on the Indonesia Stock Exchange for 2012-2020 of 14 companies. Then the sampling technique was carried out by purposive sampling. So the total sample in this study was 70 financial report data for 10 years. The software used to process this data is Smart PLS 3.0 as a descriptive statistical measurement tool. The results of this study found that Islamic Corporate Governance has a significant effect on company value; Islamic Social Reporting has a significant effect on company value; Islamic Corporate Governance has no significant effect on financial performance; Financial performance has a significant positive effect on firm value; Financial performance is able to mediate the relationship between Islamic Corporate Governance and company values; Financial performance is not able to mediate the disclosure of Islamic Social Reporting on company values

Suggested Citation

  • Amin, Asbi, 2023. "The Role of Mediation of Financial Performance in the Relations of Islamic Corporate Governance and Islamic Social Reporting to Corporate Values," OSF Preprints bjax2_v1, Center for Open Science.
    • Handle: RePEc:osf:osfxxx:bjax2_v1
    DOI: 10.31219/osf.io/bjax2_v1
    as

    Download full text from publisher

    File URL: https://osf.io/download/64ab8c9d015bbe01f5eeeb13/
    Download Restriction: no
    File URL: https://libkey.io/10.31219/osf.io/bjax2_v1?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:osf:osfxxx:bjax2_v1. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: OSF (email available below). General contact details of provider: https://osf.io/preprints/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.