ZANAH, MAULIDA NUR (2019) FAKTOR – FAKTOR YANG MEMPENGARUHI ISLAMIC SOCIAL REPORTING DAN DAMPAKNYA TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Yang Listing Di Daftar Efek Syariah). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
A company are not only faced with single bottom line in the form of firm value or financial records only, but also faced with triple bottom line which includes aspects financial, social, and enviromental life. therefore a Islamic Social Reporting is required for complete the social responsibility disclosure that hasn’t been loaded inside corporate social responsibility. This research aims to obtain empirical evidence of analysis factors that influence Islamic Social Reporting (ISR) and the impact on the value of the company. Factor used is firm size, firm type, Good Corporate Governance with independent commisioner proxy and profitability. Islamic Social Reporting measurements are based on Islamic Social Reporting category to measure the ISR index seen from company annual report. The population in this study is all companies that listed on Daftar Efek Syariah (DES) from 2015 to 2016. Sampling method used in this study is purposive sampling method. Total sample is 542 companies. Regression panel data analisis using E Views 9 with General Least Square. The results of the study show that (1) the good corporate governance factor with independent commisioner proxy and profitability has positive effect on ISR disclosure, while the size and type of company has a negative effect, (2) firm type, good corporate governance with independent commisioner proxy and profitability had positive effect on firm value, while firm size has a negative effect on firm value, (3) Islamic Social Reporting has positive effect on firm value, (4) firm size and type factor has a negative effect on firm value through Islamic Social Reporting disclosure, while Good Corporate Governance with independent commisioner proxy and profitability has positive effect on firm value through Islamic Social Reporting disclosure. Keywords: Firm Value, Firm Size, Firm Type, Good Coorporate Governance (Independent commisioner), Profitability, Islamic Social Reporting Perusahaan tidak hanya dihadapkan pada single bottom line dalam bentuk nilai perusahaan atau catatan keuangan saja, melainkan juga dihadapkan pada triple bottom line yang meliputi aspek keuangan, kehidupan sosial, dan lingkungan hidup. Oleh karena itu diperlukan adanya Islamic Social Reporting untuk melengkapi pengungkapan tanggung jawab sosial yang belum dimuat dalam corporate social responsibility. Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai analisis faktor-faktor yang mempengaruhi Islamic Social Reporting (ISR) dan dampaknya terhadap Nilai perusahaan. Faktor-faktor yang digunakan antara lain ukuran perusahaan, tipe perusahaan, Good Corporate Governance dengan proksi dewan komisaris independen dan Profitabilitas perusahaan. Pengukuran Islamic Social Reporting didasarkan pada kategori Islamic Social Reporting untuk mengukur indeks ISR yang dilihat dari laporan tahunan perusahaan. Populasi dalam penelitian ini adalah seluruh perusahaan yang listed di Daftar Efek Syariah (DES) pada tahun 2015-2016. Metode sampling yang digunakan dalam penelitian ini adalah metode purposive sampling. Total sampel yang digunakan dalam penelitian ini sebanyak 542 perusahaan. Analisis data panel menggunakan E Views 9 dengan General Least Square. Hasil penelitian menunjukan bahwa (1) faktor Good Corporate Governance dengan proksi dewan komisaris independen dan profitabilias berpengaruh positif terhadap pengungkapan ISR, sedangkan Ukuran dan Tipe perusahaan berpengaruh negatif, (2) faktor Tipe, Good Corporate Governance dengan proksi dewan komisaris independen dan profitabilias berpengaruh positif terhadap Nilai perusahaan, sedangkan Ukuran perusahaan berpengaruh negatif terhadap Nilai perusahaan, (3) Islamic Social Reporting berpengaruh positif terhadap Nilai perusahaan, (4) faktor Ukuran dan Tipe berpengaruh negatif terhadap Nilai perusahaan melalui pengungkapan Islamic Social Reporting, sedangkan Good Corporate Governance dengan proksi dewan komisaris independen dan profitabilias berpengaruh positif terhadap Nilai perusahaan melalui pengungkapan Islamic Social Reporting. Kata Kunci: Nilai Perusahaan, Ukuran Perusahaan, Tipe Perusahaan, Good Coorporate Governance (Dewan Komisaris Independen), Islamic Social Reporting
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