Analisis Pengaruh Islamic Corporate Governance dan Islamic Corporate Sosial Responsibility terhadap Nilai Perusahaan dengan Kinerja Keuangan sebagai Variabel Intervening

Nopita, ita (2024) Analisis Pengaruh Islamic Corporate Governance dan Islamic Corporate Sosial Responsibility terhadap Nilai Perusahaan dengan Kinerja Keuangan sebagai Variabel Intervening. Undergraduate Thesis thesis, UIN K.H. ABDURRAHMAN WAHID PEKALONGAN.

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Abstract

ABSTRAK ITA NOPITA. Analisis Pengaruh Islamic Corporate Governance dan Islamic Corporate Sosial Responsibility terhadap Nilai Perusahaan dengan Kinerja Keuangan sebagai Variabel Intervening. Nilai perusahaan dalam suatu entitas dapat diamati melalui peningkatan kekayaan para investor, kepercayaan masyarakat, dan kepuasan pengguna informasi yang memiliki kepentingan terhadap perusahaan tersebut. Namun pada kenyataannya, tidak semua perusahaan mampu meningkatkan nilai perusahaan. Hal ini bisa mengakibatkan penurunan kepercayaan pasar atau investor terhadap kinerja perusahaan, yang berpotensi menyebabkan penurunan nilai saham, laba perusahaan, dan berdampak negatif pada kesejahteraan pemegang saham. Penelitian ini bertujuan untuk menganalisis dan mengetahui bagaimana variabel Islamic Corporate Governance dan Islamic Corporate Social Responsibility dapat mempengaruhi Nilai Perusahaan dengan dimediasi oleh variabel kinerja keuangan. Penelitian ini menggunakan metode pendekatan kuantitatif. Data yang digunakan merupakan data sekunder yang diperoleh dari website resmi masing-masing bank umum syariah yang menjadi sampel dalam penelitian ini. Teknik pengambilan sampel menggunakan purposive sampling dan didapatkan ada 9 bank umum syariah yang sesuai dengan kriteria penelitian. Metode analisis data yang digunakan dalam penelitian ini menggunakan bantuan Microsoft Excel, Software Eviews 12, dan Website Sobel Test. Hasil dari penelitian ini menunjukkan bahwa secara parsial Islamic Corporate Governance dan Islamic Corporate Social Responsibility berpengaruh terhadap Kinerja Keuangan. Islamic Corporate Governance dan Islamic Corporate Social Responsibility tidak berpengaruh terhadap nilai perusahaan. Namun kinerja keuangan berpengaruh terhadap nilai perusahaan. Kinerja Keuangan mampu memediasi pengaruh antara Islamic Corporate Governance dengan Nilai Perusahaan tetapi Kinerja keuangan tidak mampu memediasi pengaruh Islamic Corporate Social Responsibility terhadap Nilai Perusahaan. Kata Kunci: Islamic Corporate Governance, Islamic Corporate Social Responsibility, Kinerja Keuangan, Nilai Perusahaan  ABSTRACT ITA NOPITA. Analysis of the Influence of Islamic Corporate Governance and Islamic Corporate Social Responsibility on Company Value with Financial Performance as an Intervening Variable. The value of a company in an entity can be observed through increased wealth of investors, public confidence, and user satisfaction of information that is of interest to the company. However, in reality, not all companies are able to increase the value of the firm. This can result in a decrease in the confidence of the market or investors in the company's performance, potentially leading to a decline in the share value, corporate profits, and have a negative impact on the well-being of shareholders. The study aims to analyze and figure out how the variables of Islamic Corporate Governance and Corporate Social Responsibility can influence the value of a company through the mediation of the variable of financial performance. This research uses a quantitative approach. The data used is secondary data obtained from the official website of each Shariah public bank that is the sample in this study. Sampling technique using purposive sampling and obtained there are 9 Shariah public banks that match the research criteria. The data analysis method used in this study uses the help of Microsoft Excel, Software Eviews 12, and Sobel Test Website. The results of this research show that partially Islamic Corporate Governance and Islamic Corporate Social Responsibility have an effect on Financial Performance. Islamic Corporate Governance and Islamic Corporate Social Responsibility have no effect on company value. However, financial performance influences company value. Financial Performance is able to mediate the influence between Islamic Corporate Governance and Company Value, but financial performance is not able to mediate the influence of Islamic Corporate Social Responsibility on Company Value. Keywords: Islamic Corporate Governance, Islamic Corporate Social Responsibility, Financial Performance, Company Value.

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