Islamic Corporate Governance Index and Islamic Social Reporting Disclosure Index for Enhancing Firm Value: An Empirical Study of Islamic Banking in Indonesia

Sri, Wahyuni and Pujiharto, Pujiharto and Dwi, Rahmawati Rahayu (2020) Islamic Corporate Governance Index and Islamic Social Reporting Disclosure Index for Enhancing Firm Value: An Empirical Study of Islamic Banking in Indonesia. ARTIKEL JURNAL.

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Abstract

The purpose of this study was to examine which Islamic Corporate Governance Index can enhance the firm’s value for Islamic banking in Indonesia. The Index is measured by using a composite value of the results of the self-assessment Islamic Commercial Bank GCG score and the Islamic Social Reporting Disclosure Index. This type of research is a quantitative study. The study population is a Sharia Commercial Bank registered with the Financial Services Authority in 2013 to 2017. Sample selection was obtained by the purposive sampling method and produced 45 samples. The data analysis technique used was multiple linear regressions. The results of this study indicated that the Islamic Corporate Governance Index can enhance the value of the Sharia Commercial Banks, while the Islamic Social Reporting Disclosure does not.

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