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The Effect of Islamic Social Reporting (ISR), Bank Risk, and Capital Structure on Firm Value

Year: 2025

Type: article

Abstract: The goal of this study is to find out how much bank risk, Islamic Social Reporting (ISR) disclosure and capital structure affect the rise in the value of a company. This research employs a quantitative approach, utilizing a purposive sampling method to select 48 data from 12 Islamic commercial institutions during the 2020-2023 period. The analysis results indicate that ISR disclosure has a positive impact on firm value, whereas FDR has no significant influence. However, DER has a negative impact on the value of a firm. This research is anticipated to facilitate further investigation of the potential impact of ISR, banking risk, and capital structure on firm value.

Source: Formosa Journal of Multidisciplinary Research

DOI: 10.55927/fjmr.v4i3.47

Authors: Nadya Nurfhadila, Indria Puspitasari Lenap

Institution: University of Mataram

Language: English

Topic: Islamic Finance and Banking Studies

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Decent work and economic growth

Open Access status: diamond

OpenAlex ID: W4409297115

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