Analisis Ukuran Perusahaan dan Kinerja Maqasid Syariah Terhadap Nilai Perusahaan

Authors

  • Nurul Aisah Universitas 'Aisyiyah Surakarta
  • Doni Hermansyah Universitas 'Aisyiyah Surakarta

DOI:

https://doi.org/10.55606/jekombis.v3i1.2886

Keywords:

Company Size, Maqasid Shariah, IMSPM, Company Value

Abstract

This research aims to analyze how company size and Integrated Maqasid Al-Shariah Based Performance (IMSPM) influence company value. This type of research is explanatory research using a quantitative approach. In this research, panel data regression analysis was carried out using the Eviews program. In this research, purposive sampling was used in sampling. And the test results on the model show that the Fixed Effect Model (FEM) was chosen as the estimation model using the Cross-section weights approach estimator. Based on the results of hypothesis testing, it is known that IMSPM has a significant negative effect on company value as measured by EVA, while company size has a significant positive effect

References

Astika, I. G., Suryandari, N. N. A., & Putra, G. B. B. (2019). Pengaruh Profitabilitas, Kebijakan Dividen Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (Bei) Periode 2015-2018. Seminar Nasional Inovasi Dalam Penelitian Sains, Teknologi Dan Humaniora-InoBali, 574–585. Yuliati, 2011

Chapra, M. U., & Bank, I. D. (2008). The Islamic Vision of Development in the Light of the Maq ā sid Al-Shar ī ‘ ah. January. https://doi.org/10.13140/RG.2.1.4188.5047

Harningtyas, A. F. (2015). Developing Maqasid al-Shari’ah Index to Evaluate Social Performance of Islamic Banks: A Conceptual and Empirical Attempt. Uluslararası İslam Ekonomisi ve Finansı Araştırmaları Dergisi, 1(1), 5–64.

Hudaefi, F. A., & Noordin, K. (2019). Harmonizing and constructing an integrated maqāṣid al-Sharīʿah index for measuring the performance of Islamic banks. ISRA International Journal of Islamic Finance, 11(2), 282–302. https://doi.org/10.1108/IJIF-01-2018-0003

I, N. K., Endiana, I. D. M., & Pramesti, I. G. A. A. (2021). Pengaruh Ukuran Perusahaan, Profitabilitas, Kebijakan Dividen, Akuntansi Lingkungan, Leverage dan Likuiditas Terhadap Nilai Perusahaan. Jurnal Kharisma, 3(1), 52–62.

Jankalová, M., & Kurotová, J. (2020). Sustainability assessment using economic value added. Sustainability (Switzerland), 12(1), 1–19. https://doi.org/10.3390/su12010318

Maziyya, P. A., Sukarsa, I. K. G., & Asih, N. M. (2015). Mengatasi Heteroskedastisitas Pada Regresi. E-Jurnal Matematika, 4(1), 20–25.

Mohammed, Mustafa Omar. Razak, Dzuljastri Abdul. Taib, F. M. (2008). The Performance Measures of Islamic Banking Based on the Maqasid Framework. IIUM International Accounting Conference (INTAC IV), 1967(123), 53–57.

Nurwahida, N., Faizul, F., Wulandari, S., & Damayanti, D. (2021). Persepsi Pengetahuan Dan Sikap Masyarakat Terhadap Perbankan Syariah. Jurnal Asy-Syarikah: Jurnal Lembaga Keuangan, Ekonomi Dan Bisnis Islam, 3(2), 140–146. http://journal.iaimsinjai.ac.id/index.php/asy-syarikah/article/view/688

Oktaviana, U. K., Jaya, T. J., & Miranti, T. (2021). The Role of Islamic Social Reporting , Islamic Corporate Governance and Maqashid Syariah Index on Firm Value with Firm Size as Moderation Variable. 529(Iconetos 2020), 195–201.

Rohmah, J., Askandar, N. S., & Malikah, A. (2019). Analisis Pengaruh Ukuran Perusahaan dan Kinerja Maqashid Syariah Index Terhadap Nilai Perusahaan (Studi Kasus Pada Bank Umum Syariah Tahun 2013-2017). E-Jra, 08(05), 44–55.

Sahara, P., Hartini, T., & Jayanti, S. D. (2020). Maqashid Syariah Index Dan Dewan Komisaris Independen Terhadap Nilai Perusahan Dengan Profitabilitas Sebagai Variabel Mediasi Pada Perusahaan Asuransi Syariah. I-Finance: A Research Journal on Islamic Finance, 6(1), 30–45. https://doi.org/10.19109///ifinace.v6i1.5463

Suardana, I. K., Endiana, I. D. M., & Arizona, I. P. E. (2020). Pengaruh Profitabilitas, Kebijakan Utang, Kebijakan Dividen, Keputusan Investasi, Dan Ukuran Perusahaan Terhadap Nilai Perusahaan. Jurnal Kharisma, 2(2), 137–155. http://e-journal.unmas.ac.id/index.php/kharisma/article/view/975/845

Wahyuni, S., Pujiharto, P., & Hartikasari, A. I. (2020). Sharia Maqashid Index and Its Effect on The Value of The Firm of Islamic Commercial Bank in Indonesia. Riset Akuntansi Dan Keuangan Indonesia, 5(1), 36–45. https://doi.org/10.23917/reaksi.v5i1.9493

Downloads

Published

2023-11-21

How to Cite

Nurul Aisah, & Doni Hermansyah. (2023). Analisis Ukuran Perusahaan dan Kinerja Maqasid Syariah Terhadap Nilai Perusahaan. Jurnal Penelitian Ekonomi Manajemen Dan Bisnis, 3(1), 59–70. https://doi.org/10.55606/jekombis.v3i1.2886