Firm Value in The Financial Sector: Enterprise Risk Management, Islamic Social Reporting, and Profitability Disclosure

Authors

  • Hartomi Maulana Faculty of Economics and Management University of Darussalam Gontor
  • Mutia Asmarani Faculty of Economics and Management University of Darussalam Gontor
  • Rahma Yudi Astuti Faculty of Economics and Management University of Darussalam Gontor
  • Ely Windarti Hastuti Faculty of Economics and Management University of Darussalam Gontor
  • Soritua Ahmad Ramdani Harahap Researcher of Centre for Islamic Economics Studies (CIES) Faculty of Economics and Management University of Darussalam Gontor

DOI:

https://doi.org/10.26905/afr.v7i2.11418

Keywords:

Enterprise risk management, Firm value, Islamic social reporting, and Profitability

Abstract

This study aims to analyse the effect of disclosure of ERM, ISR and Profitability on the value of financial sector companies listed on the Sharia Securities List for four periods (2018-2021). The data obtained by researchers were 4 financial sector companies listed on the Sharia Securities List for four periods (2018-2021). The method used in this research is descriptive quantitative, with panel data regression analysis in the data analysis. The results found in this study are, there is no relationship between ERM and the value of financial sector companies. Then there is a negative relationship between ISR and firm value. However, in Profitability and the value of financial sector companies there is a significant positive influence. Likewise, the results of the simultaneous significane test conducted on firm value have a significant positive effect.

DOI: https://doi.org/10.26905/afr.v7i2.11418

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Published

2024-06-20

How to Cite

Maulana, H., Asmarani, M., Astuti, R. Y., Hastuti, E. W., & Ramdani Harahap, S. A. (2024). Firm Value in The Financial Sector: Enterprise Risk Management, Islamic Social Reporting, and Profitability Disclosure. AFRE (Accounting and Financial Review), 7(2), 166–173. https://doi.org/10.26905/afr.v7i2.11418

Issue

Vol. 7 No. 2 (2024): Vol. 7 No. 2 Juni 2024

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