Pengaruh Islamic Corporate Social Responsibility (ICSR) Dan Good Corporate Governance (GCG) Terhadap Kinerja Keuangan Industri Syariah Di Indonesia

Penulis

  • Lily Indah Pratiwi Universitas Wijaya Putra
  • Pujianto Universitas Wijaya Putra
  • Endah Supeni Universitas Wijaya Putra

DOI:

https://doi.org/10.53494/jira.v10i2.643

Kata Kunci:

ICSR, GCG, ROA

Abstrak

Program ICSR merupakan salah satu upaya yang dilakukan perusahaan untuk memberikan dampak positif kepada masyarakat sebagai hasil dari kegiatan operasional perusahaan. Lebih jauh, program ICSR yang telah dilaksanakan memberikan informasi kepada pemegang saham yang dapat digunakan untuk menilai kelangsungan hidup perusahaan di masa mendatang. Penelitian ini bertujuan untuk meneliti pengaruh ICSR dan GCG terhadap nilai perusahaan serta memverifikasi apakah profitabilitas memperkuat atau memperlemah ICSR dan GCG terhadap nilai perusahaan. Dengan menggunakan data keuangan dari perusahaan dalam Industri Keuangan Syariah yang terdaftar di Pasar Modal Indonesia penelitian ini menemukan bahwa ICSR dan GCG secara signifikan meningkatkan kinerja perusahaan.

 

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Unduhan

Diterbitkan

2024-10-31

Cara Mengutip

Indah Pratiwi, L., Pujianto, & Supeni, E. (2024). Pengaruh Islamic Corporate Social Responsibility (ICSR) Dan Good Corporate Governance (GCG) Terhadap Kinerja Keuangan Industri Syariah Di Indonesia. Jurnal Ilmiah Raflesia Akuntansi, 10(2), 846–854. https://doi.org/10.53494/jira.v10i2.643