Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/270272 
Year of Publication: 
2021
Citation: 
[Journal:] Cogent Business & Management [ISSN:] 2331-1975 [Volume:] 8 [Issue:] 1 [Article No.:] 1920116 [Year:] 2021 [Pages:] 1-16
Publisher: 
Taylor & Francis, Abingdon
Abstract: 
The purpose of this study is to examine and analyze the intervening effect of Islamic Social Responsibility and capital structure on the relationship between profitability and firm value. This research is an explanatory research with a quantitative descriptive approach. The data used were obtained from annual reports of sampled firm as published on the Indonesia Stock Exchange (IDX) for the 2013-2018 period. 39 companies classified as basic and chemical industries and listed in the Indonesia Sharia Stock Index (ISSI) were sampled using the purposive sampling technique. The data were analyzed using Structural Equation Model (SEM) and Sobel test to analyze the indirect effect. The results show that profitability, ISR and capital structure have a positive significant effect on firm value. Profitability was found to have positive affect on ISR and negative affected the capital structure. A mediation test showed that ISR and capital structure does not mediate the effect of profitability on firm value.
Subjects: 
capital structure
Islamic social reporting
profitability
sharia stock
value ofthe firm
Persistent Identifier of the first edition: 
Creative Commons License: 
cc-by Logo
Document Type: 
Article

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