Abstract
This research aim to analyze the effect of number of Board of Directors, number of Commissioners and audit committee of the company with the Islamic social reporting as mediation variables. This research was conducted on the basic and chemical industrial enterprises registered in the ISSI. The research found that the number of Board of Director, number of Commissioners and audit committee of the value of firm affects. The number of Board of Director of Islamic have effect on social reporting, whereas number of Commissioner and audit committee do not have effect to the Islamic social reporting. Islamic social reporting can mediate all the variables (the number of Commissioner and the Board of Director, the audit committee of the company)
Highlights
The firm value is affected by several factors such as good corporate governance and profitability.Corporate governance is the relationship between the various parties within company that determines between direction and performance of the company
The audit committee is formed to run the task in assisting the Board of Commissioners are responsible to provide information to stakeholders in the form of Islamic social reporting disclosure
H3 : Audit Committee has significant effect to Islamic Social Reporting (ISR) H4 : Number of Board of Director has significantly effect to Firm Value H5 : The number of Commissioners has significant effect to Firm Value H6 : The Audit Committee has significant effect to Firm Value H7 : Islamic Social Reporting (ISR) has significant positive effect to Value of Firm H8 : Islamic Social Reporting (ISR) mediate effect number of Board of Directors on Value of Firm H9 : Islamic Social Reporting (ISR) mediate effect number of Commissioners on Value of Firm H10 : Islamic Social Reporting (ISR) mediate effect Audit Committee on Value of Firm
Summary
1) Faculty of Economics And Islamic Business, UIN Raden Fatah Palembang, Palembang Indonesia 2, 3, 4) Fakultas Ekonomi, Universitas Jambi, Jambi Indonesia. This research aim to analyze the effect of number of Board of Directors, number of Commissioners and audit committee of the company with the Islamic social reporting as mediation variables. The research found that the number of Board of Director, number of Commissioners and audit committee of the value of firm affects. The number of Board of Director of Islamic have effect on social reporting, whereas number of Commissioner and audit committee do not have effect to the Islamic social reporting. Islamic social reporting can mediate all the variables (the number of Commissioner and the Board of Director, the audit committee of the company)
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