Pengaruh Zakat Perusahaan, Intellectual Capital (IC), dan Islamic Corporate Social Responsibility (ICSR) Terhadap Nilai Perusahaan Pada Unit Usaha Syariah

Vebiyanti, Ellen Novita (2025) Pengaruh Zakat Perusahaan, Intellectual Capital (IC), dan Islamic Corporate Social Responsibility (ICSR) Terhadap Nilai Perusahaan Pada Unit Usaha Syariah. Undergraduate Thesis thesis, UIN Raden Fatah Palembang.

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Abstract

Tujuan penelitian ini untuk mengetahui pengaruh zakat perusahaan, intellectual capital, dan Islamic corporate social responsibility terhadap nilai perusahaan pada unit usaha syariah. Penelitian ini menggunakan jenis penelitian kuantitatif dengan menggunakan teknik analisis statistik deskriptif. Penelitian ini menggunakan data sekunder, dengan menggunakan data laporan keuangan tahunan (annual report) pada Unit Usaha Syariah (UUS). Sampel diambil sebanyak 42 sampel yang diperoleh dari 6 Unit Usaha Syariah. Data penelitian ini kemudian diolah dengan menggunakan bantuan Eviews 12. Hasil penelitian menunjukkan zakat perusahaan tidak berpengaruh terhadap nilai perusahaan pada unit usaha syariah. Intellectual capital berpengaruh negatif signifikan terhadap nilai perusahaan pada unit usaha syariah. Islamic corporate social responsibility (ICSR) berpengaruh negatif signifikan terhadap nilai perusahaan pada unit usaha syariah. Kata Kunci : Zakat Perusahaan, Intellectual Capital (IC), Islamic Corporate Social Responsibility (ICSR), Nilai Perusahaan This research aims to analyze the influence of company zakat, intellectual capital, and Islamic Corporate Social Responsibility (ICSR) on firm value in Sharia Business Units. This research uses a quantitative method with descriptive statistical analysis techniques and secondary data from the annual financial reports (annual reports) of Sharia Business Units (UUS). The research sample consisted of 42 data points obtained from 6 Sharia Business Units. The data was processed using the Eviews 12 application.The results of the study indicate that company zakat has no effect on firm value in Sharia Business Units. Intellectual capital has a significant negative effect on firm value, as does Islamic Corporate Social Responsibility (ICSR), which also has a significant negative effect on firm value. Keywords : Company Zakat, Intellectual Capital (IC), Islamic Corporate Social Responsibility (ICSR), Firm Value

Item Type:	Thesis (Undergraduate Thesis)
Uncontrolled Keywords:	Zakat Perusahaan, Intellectual Capital (IC), Islamic Corporate Social Responsibility (ICSR), Nilai
Subjects:	Ekonomi dan Bisnis Islam > Perbankan Syariah
Divisions:	Fakultas Ekonomi dan Bisnis Islam > 61206 - Perbankan Syariah (S1)
Depositing User:	ELLEN NOVITA 2110603011
Date Deposited:	09 Jul 2025 07:55
Last Modified:	09 Jul 2025 07:55
URI:	http://repository.radenfatah.ac.id/id/eprint/47805

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