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PENINGKATAN NILAI PERUSAHAAN SYARIAH: PERSPEKTIF PELAPORAN BERKELANJUTAN DAN KINERJA KEUANGAN PERUSAHAAN
Abstract
Penelitian ini bertujuan untuk menguji peningkatan nilai perusahaan syariah berdasarkan pengaruh laporan keberlanjutan perusahaan melalui kinerja perusahaan. Untuk menguji hipotesis, penelitian ini menggunakan 31 perusahaan syariah di Indonesia sebagai sampel yang tercatat dalam Jakarta Islamic Index (JII). Hasil penelitian menunjukkan bahwa terdapat hubungan antara laporan keberlanjutan perusahaan dengan nilai perusahaan melalui kinerja perusahaan.
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DOI: https://doi.org/10.32528/jiai.v9i2.23391
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