Analisis Penerapan Islamic Social Reporting dan Kepatuhan Syariah (Sharia Compliance) serta Dampaknya terhadap Nilai Perusahaan
Keywords:
Islamic Social Reporting, Sharia Compliance, Corporate ValueAbstract
This study is motivated by the importance of implementing social disclosure and adherence to Islamic principles in enhancing competitiveness and corporate value, particularly amidst the growing halal industry. This study aims to examine and analyze the influence of Islamic Social Reporting and Sharia Compliance both individually and simultaneously on Corporate Value in Ciamis Regency. A quantitative research method was employed, utilizing descriptive and verificative designs and multiple linear regression analysis based on secondary data from corporate financial reports with a total of 250 observations. The results indicate that Islamic Social Reporting has a positive and significant partial effect on Corporate Value, and Sharia Compliance likewise has a positive and significant partial effect. Furthermore, these two variables collectively (simultaneously) explain a substantial 37.4% of the variation in corporate value levels. The study concludes that enhancing Islamic social disclosure information, coupled with reliable sharia compliance consistency, will significantly boost and sustainably maintain corporate value.
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