The Role of GRI on Financial Performance Phenomenon

Authors

  • Eogenie Lakilaki Accounting Departement, Faculty of Economics, Universitas Sriwijaya
  • Achmad Soediro Accounting Departement, Faculty of Economics, Universitas Sriwijaya
  • Shahir Akram Hassan Centre for Islamic Development Management Studies (ISDEV), Universiti Sains Malaysia (USM)

DOI:

https://doi.org/10.26740/jaj.v15n2.p165-175

Keywords:

financial performance, firm value, Islamic Bank, Maqasid Sharia, Islamic Worldview

Abstract

ntroduction/Main Objectives: This study aims to prove the competence of CSR disclosure using
the GRI index on the effect of financial performance on the value of Islamic Bank companies in
Indonesia. Background Problems: Using FDR, ROA, and CAR as proxies for independent
variables, EVA as a proxy for the dependent variable, GRI as a proxy for moderation variables,
and Islamic Commercial Banks in Indonesia. Research Methods: This study uses secondary data
in the form of 50 financial statements, which were then processed and analyzed using MRA
(Moderation et al.). Finding/Results: The results show that GRI could moderate and strengthen
the effect of Financial Performance both partially and simultaneously on firm value. Maqashid
Sharia and Islamic Worldview answer the research problem by explaining that after the company
meets its business objectives (maximizing profits). Conclusion: Social goals through CSR practices
as part of Islamic law to increase company value and achieve pleasure.

References

Dwigana, P. R. (2019). Analisis Perbandingan Penggunaan GRI Indeks Dan ISR Indeks Dalam Pengungkapan Corporate Social Responsibility Bank Umum Syariah Di Indonesia Tahun 2015-2017. In uinjkt.ac.id.

Economicreview.id. (2022). Inilah 17 Perusahaan Ber-CSR Terbaik ICSRA V 2022. Economicreview.Id. https://economicreview.id/inilah-17-perusahaan-ber-csr-terbaik-2022/

Ghozali, I. (2018). Aplikasi Analisis Multivariate dengan Program IBM SPSS 25 Edisi 9. Badan Penerbit Universitas Diponegoro.

Global Islamic Economy Report. (2022). State of Global Islamic Economy Report 2022: Unlocking Opportunity. Dinarstandard. https://www.dinarstandard.com/post/state-of-the-global-islamic-economy-report-2022

GRI. (2013). Global Reporting Initiative (GRI) G4. Global Reporting Initiative (GRI).

Hanifah, D. A. (2019). Pengaruh Kinerja Keuangan Terhadap Nilai Perusahaan dengan Corporate Social Responsibility dan Kepemilikan Institusional Sebagai Variabel Moderasi (Studi Empiris pada Bank Konvensional yang Terdaftar dalam Bursa Efek Indonesia Tahun 2015-2017). In UIN Yogyakarta.

Rachman, M. R., & Priyadi, M. P. (2021). Pengaruh Profitabilitas, Likuiditas, dan Leverage Terhadap Nilai Perusahaan Dengan Corporate Social Responsibility Sebagai Variabel Pemoderasi. Jurnal Ilmu Dan Riset Akuntansi, 3(3), 1131. https://doi.org/10.24912/jpa.v3i3.14905

Sekaran, U., & Bougie, R. (2017). Metode Penelitian Untuk Bisnis : Pendekatan Pengembangan Keahlian, Edisi 6 Buku 1 dan Buku 2. Salemba Empat.

Yasin, M. N. (2018). Politik Hukum Ekonomi Syariah. UIN Maliki Press.

Downloads

Published

2024-03-17

How to Cite

Lakilaki, E., Soediro, A., & Hassan, S. A. (2024). The Role of GRI on Financial Performance Phenomenon. AKRUAL: Jurnal Akuntansi, 15(2), 165–175. https://doi.org/10.26740/jaj.v15n2.p165-175

Issue

Vol. 15 No. 2 (2024): AKRUAL: Jurnal Akuntansi

Section

Articles

License

Copyright (c) 2024 Achmad Soediro, Eogenie Lakilaki, Shahir Akram Hassan

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

Abstract views: 202 , PDF Downloads: 178