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The effect of financial performance and environmental performance on firm value with Islamic social reporting (ISR) disclosure as intervening variable in companies listed at Jakarta Islamic Index (JII)


Ratri, Rahma Frida and Dewi, Murdiyati (2017) The effect of financial performance and environmental performance on firm value with Islamic social reporting (ISR) disclosure as intervening variable in companies listed at Jakarta Islamic Index (JII). In: 17th Annual Conference of the Asian Academic Accounting Association (2016 FourA Conference), 20-22 November 2016, Kuching, Sarawak.

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Abstract

This study examined how far ISR disclosure as the intervening variable could mediate the effect of financial performance and environmental performance on the firm value.The subjects of this study were the companies listed in Jakarta Islamic Index (JII) in 2012-2014.The samples of the study were sixty companies chosen by purposive sampling method, and the analytical technic used path analysis.The results of this study proved that: (1) financial performance had positive effect to the firm value, (2) environmental performance had no effect to the firm value, (3) financial performance had positive effect to the ISR disclosure, (4) environmental performance had positive effect to the ISR disclosure, (5) ISR disclosure had positive effect to the firm value, (6) ISR disclosure could mediate the effect of financial and environmental performances on the firm value.

Item Type: Conference or Workshop Item (Paper)
Additional Information: Published in SHS Web of Conferences 34; Organized by: by Institute for Strategic and Sustainable Accounting Development (ISSAD), Tunku Puteri Intan Safinaz School of Accountancy (TISSA), Universiti Utara Malaysia (UUM)
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User: Mrs. Norazmilah Yaakub
Date Deposited: 26 Feb 2017 02:16
Last Modified: 26 Feb 2017 02:16
URI: http://repo.uum.edu.my/id/eprint/21067

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