The effect of financial performance and environmental performance on firm value with Islamic social reporting (ISR) disclosure as intervening variable in companies listed at Jakarta Islamic Index (JII)

• Main Authors: Ratri, Rahma Frida, Dewi, Murdiyati
• Format: Conference or Workshop Item
• Language: English
• Published: 2017
• Subjects: HF5601 Accounting
• Online Access: http://repo.uum.edu.my/21067/1/shsconf_four2017%201%206vvvii.pdf; http://repo.uum.edu.my/21067/; http://doi.org/10.1051/shsconf/20173412003
• Institution: Universiti Utara Malaysia

This study examined how far ISR disclosure as the intervening variable could mediate the effect of financial performance and environmental performance on the firm value.The subjects of this study were the companies listed in Jakarta Islamic Index (JII) in 2012-2014.The samples of the study were sixty companies chosen by purposive sampling method, and the analytical technic used path analysis.The results of this study proved that: (1) financial performance had positive effect to the firm value, (2) environmental performance had no effect to the firm value, (3) financial performance had positive effect to the ISR disclosure, (4) environmental performance had positive effect to the ISR disclosure, (5) ISR disclosure had positive effect to the firm value, (6) ISR disclosure could mediate the effect of financial and environmental performances on the firm value.