Financial Performance On Firm Value Mediated By Islamic Performance At Islamic Commercial Banks In Indonesia
This research aims to prove the influence of financial performance on company value, which is mediated by Islamic performance. The method used is panel data regression and path analysis using secondary data from Islamic commercial bank's (ICBs) annual reports in Indonesia. The population in thi...
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| Format: | Article |
| Language: | English |
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LPPM Institut Syariah Negeri Junjungan (ISNJ) Bengkalis
2023-10-01
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| Series: | Jurnal Perbankan Syariah |
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| Online Access: | https://ejournal.stiesyariahbengkalis.ac.id/index.php/jps/article/view/1304 |
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| author | Gn Qoda'ah Abdurrahman Abdurrahman |
| author_facet | Gn Qoda'ah Abdurrahman Abdurrahman |
| author_sort | Gn Qoda'ah |
| collection | DOAJ |
| description | This research aims to prove the influence of financial performance on company value, which is mediated by Islamic performance. The method used is panel data regression and path analysis using secondary data from Islamic commercial bank's (ICBs) annual reports in Indonesia. The population in this research is ICBs in Indonesia registered with the Financial Services Authority (FSA) in 2017-2021, totaling 14 ICBs. The sampling technique uses purposive sampling to obtain a sample of 10 ICBs. The research results prove that return on assets (ROA) and capital adequacy ratio (CAR) partially have a positive effect on the sharia maqashid index (SMI). Operational cost operational income (OCOI) partially does not affect SMI and firm value. CAR and SMI partially have a positive effect on firm value. ROA partially does not affect firm value. SMI can mediate the influence of ROA and CAR on firm value, but SMI cannot mediate the influence of OCOI on firm value. This research can complement existing theories and be a reference for Islamic banking in improving the implementation of SMI indicators and for the government in designing Islamic banking performance measurement models integrated with SMI indicators. |
| format | Article |
| id | doaj-art-37a4f21389814fa2bf8a97e570db9fd3 |
| institution | DOAJ |
| issn | 2721-6241 2721-7094 |
| language | English |
| publishDate | 2023-10-01 |
| publisher | LPPM Institut Syariah Negeri Junjungan (ISNJ) Bengkalis |
| record_format | Article |
| series | Jurnal Perbankan Syariah |
| spelling | doaj-art-37a4f21389814fa2bf8a97e570db9fd32025-08-20T03:20:29ZengLPPM Institut Syariah Negeri Junjungan (ISNJ) BengkalisJurnal Perbankan Syariah2721-62412721-70942023-10-014219321210.46367/jps.v4i2.13041304Financial Performance On Firm Value Mediated By Islamic Performance At Islamic Commercial Banks In IndonesiaGn Qoda'ah0Abdurrahman Abdurrahman1Universitas Esa Unggul, Jakarta Barat, IndonesiaUniversitas Esa Unggul, Jakarta Barat, IndonesiaThis research aims to prove the influence of financial performance on company value, which is mediated by Islamic performance. The method used is panel data regression and path analysis using secondary data from Islamic commercial bank's (ICBs) annual reports in Indonesia. The population in this research is ICBs in Indonesia registered with the Financial Services Authority (FSA) in 2017-2021, totaling 14 ICBs. The sampling technique uses purposive sampling to obtain a sample of 10 ICBs. The research results prove that return on assets (ROA) and capital adequacy ratio (CAR) partially have a positive effect on the sharia maqashid index (SMI). Operational cost operational income (OCOI) partially does not affect SMI and firm value. CAR and SMI partially have a positive effect on firm value. ROA partially does not affect firm value. SMI can mediate the influence of ROA and CAR on firm value, but SMI cannot mediate the influence of OCOI on firm value. This research can complement existing theories and be a reference for Islamic banking in improving the implementation of SMI indicators and for the government in designing Islamic banking performance measurement models integrated with SMI indicators.https://ejournal.stiesyariahbengkalis.ac.id/index.php/jps/article/view/1304roacarocoismipbv |
| spellingShingle | Gn Qoda'ah Abdurrahman Abdurrahman Financial Performance On Firm Value Mediated By Islamic Performance At Islamic Commercial Banks In Indonesia Jurnal Perbankan Syariah roa car ocoi smi pbv |
| title | Financial Performance On Firm Value Mediated By Islamic Performance At Islamic Commercial Banks In Indonesia |
| title_full | Financial Performance On Firm Value Mediated By Islamic Performance At Islamic Commercial Banks In Indonesia |
| title_fullStr | Financial Performance On Firm Value Mediated By Islamic Performance At Islamic Commercial Banks In Indonesia |
| title_full_unstemmed | Financial Performance On Firm Value Mediated By Islamic Performance At Islamic Commercial Banks In Indonesia |
| title_short | Financial Performance On Firm Value Mediated By Islamic Performance At Islamic Commercial Banks In Indonesia |
| title_sort | financial performance on firm value mediated by islamic performance at islamic commercial banks in indonesia |
| topic | roa car ocoi smi pbv |
| url | https://ejournal.stiesyariahbengkalis.ac.id/index.php/jps/article/view/1304 |
| work_keys_str_mv | AT gnqodaah financialperformanceonfirmvaluemediatedbyislamicperformanceatislamiccommercialbanksinindonesia AT abdurrahmanabdurrahman financialperformanceonfirmvaluemediatedbyislamicperformanceatislamiccommercialbanksinindonesia |