Description:
Abstract.ThisOresearcOaimsOtoOdetermineOwhetherOthereOisOanOinfluenceOofOCorporateOGovernanceOMechanismsO(independentOcommissioner,OinstitutionalOownershipOmanagerialOownershipOandOauditOcommittee)OIslamicOSocialOReportingOandOIntellectualOCapitalODisclosureOonOFirm’SOValue.oCorporate GovernanceoMechanism,oIslamicoSocialoReportingoandoIntellectualoCapital Disclosureoareotheoindependentovariableoinothisoresearch.oFirm’soValueoisotheodependentovariableinothisoresearchomeasuredobyoTobin’s Q.oThisoresearchousesoa descriptiveomethod with survey techniquesoonoCompaniesoinoIndonesiaoStockoExchangeothatolistedoonoJakartaoIslamicoIndexoforotheo2015-2017operiodowithosecondaryodataoanalysisousingoquantitativeomethod.oTheoresult of this research indicateothatoCorporateoGovernanceoMechanismovariableo (independentocommissioner, institutionaloownership, omanagerialoownership, oauditocommittee), oIslamicoSocialoReporting, oand IntellectualoCapitaloDisclosureovariableohasotheopositiveoandosignificantoinfluenceoonoFirm’soValuesimultaneously.oThisoresultoalsooindicateothatoCorporateoGovernanceoMechanismo (independent commissioner, omanagerialoownership, oaudit committee), oIslamicoSocialoReportingoandoIntellectual CapitaloDisclosureohasotheopotitiveoandosignificantoinfluenceoonoFirm’soValue.oHowever,CorporatGovernanceoMechanismo (institutionaloownership) ohasono oeffect onfirm’sovalue.Keywords: Corporate Governance Mechanism, Islamic Social Reporting, IntellectualoCapitaloDisclosure, oFirm Value.Abstrak.Penelitianoiniobertujuanountukomengetahuioapakahoterdapatopengaruh Mekanisme Corporate Governanceo (komisarisoindependen, okepemilikanoinstitusional, okepemilikanomanajerialodanokomite audit) Islamic Social Reporting danoIntellectualoCapitaloDisclosureoterhadap Nilai Perusahaan. Variabel independenodalamopenelitianoinioyaituoMekanismeoCorporateoGovernance, oIslamicoSocialoReporting danoIntellectualoCapitaloDisclosure. oVariabelodependenodalamopenelitianoinioadalahoNilaiPerusahaan yangodiukuromenggunakan rumus Tobins’Q.oPenelitianoiniomenggunakanometodeodeskriptifodengan teknikosurveyopadaoperusahaan-perusahaanoyangoterdaftaropadaoindeksoJakartaoIslamic Index periode 2015-2017 denganoanalisisodataosekunderomenggunakanometodeokuantitatif.oHasilopenelitian ini menunjukkanobahwaovariabeloMekanismeoCorporateoGovernanceo (komisarisoindependen,kepemilikan institusional, okepemilikanomanajerial, okomite audit), oIslamic Social Reporting dan oIntellectualoCapital DisclosureomempunyaiopengaruhopositifodanosignifikanoterhadapoNilaioPerusahaanosecara simultan. HasilopenelitianoiniojugaomenunjukanoMekanismeoCorporateoGovernanceo (komisaris independen, kepemilikanomanajerial, okomiteoaudit), Islamic Social Reporting dan Intellectual Capital Disclosure memilikiopengaruhopositifodanosignifikanoterhadapoNilaioPerusahaan.oNamun, oMekanismeoCorporate Governanceodimensi kepemilikanoinstitusionalotidakomempunyaiopengaruhoterhadapoNilaioPerusahaan.Kata kunci: Mekanisme Corporate Governance, Islamic Social Reporting, IntellectualoCapital Disclosure, oNilai Perusahaan.