The main objective of this research is to analyze the effect of the level of information on digitalization and corporate social responsibility to firm value. Studies on property and real estate sector companies listed on the IDX for the 2019-2021 period. This type of research is quantitative research. The sampling technique used purposive sampling method and obtained a sample of 39 companies. This study use secondary data such are annual report and sustainability report. The data analysis method in this study used multiple regression analysis using SPSS version 26. The results showed that the level of information about digitalization and corporate social responsibility had influences to firm value with significance level of 0,000. In partially, the level of information about digitalization had influences to firm value with significance level of 0,001. While corporate social responsibility had effect to firm value with significance level of 0,000.

Persaingan di dunia usaha saat ini, semakin ketat dan kompetitif dimana perusahaan dituntut untuk mampu mempertahankan usahanya serta perusahaan juga dituntut untuk lebih cermat dalam mengelola perusahaannya untuk mencapai keuntungan yang optimal. Penelitian ini bertujuan untuk menganalisis pengaruh GCG dan CSR terhadap profitabilitas dengan umur perusahaan sebagai variabel moderasi pada perusahaan pertambangan dan perkebunan yang terdaftar di Bursa Efek Indonesia (BEI). Sampel yang digunakan yaitu 26 perusahaan pertambangan dan perkebunan dengan 3 tahun periode pengamatan sehingga total sampel sebanyak 78 amatan. Jenis penelitian yang digunakan adalah kausalitas dengan pendekatan kuantitatif serta menggunakan sumber data sekunder. Data tersebut diuji dan dianalisis menggunakan SEM (Structural Equation Model) dengan program WarpPLS. Hasilnya menunjukkan bahwa GCG yang diproksikan menggunakan ukuran dewan komisaris dan CSR tidak berpengaruh terhadap profitabilitas dan sebaliknya GCG yang diproksikan dengan komite audit memiliki pengaruh positif terhadap profitabiitas. Hasil selanjutnya, umur perusahaan memperlemah hubungan antara ukuran dewan komisaris terhadap profitabilitas dan umur perusahaan tidak dapat memoderasi hubungan komite audit terhadap profitabilitas akan tetapi, umur perusahaan mampu memperkuat hubungan CSR terhadap profitabilitas.

Purpose – This study aims to highlight the importance of complying with the ethical standards issued by (AAOIFI) in activating the governance of Islamic banks and financial institutions. Design/methodology/approach – The descriptive analytical approach was used in the study of ethical standards and governance issued by (AAOIFI) with a review of empirical and descriptive studies related to this subject to derive the importance of compliance with these standards in the governance of Islamic financial institutions, which differ in their philosophy from other conventional institutions. Findings – The study concluded that ethical standards have a significant and essential impact on activating Islamic governance in Islamic financial institutions as one of the foundations of Islamic law from which they derive the reason for their existence and public confidence in them. Originality/value – This study fills in the gaps related to the study of the direct and mutual relationship between ethics and governance in Islamic financial institutions and opens the door to more comprehensive studies on this subject.

Charisma is a personal characteristic of a person that makes others view them as a leader. Some prior studies on CEO charisma and financial performance found a positive relationship between CEO charisma and their firm’s performance, especially during conditions of uncertainty. This study seeks to find the impact of CEO’s charisma on Indonesian firms’ financial performance, using firm risk as the uncertainty condition. This study picked some firms from IDX80 because the firms in that index are believed to have a higher market capitalization and more known by the public, thus giving the possibility of more news coverage. CEO’s charisma is calculated by doing text analysis on articles discussing these CEOs. Firm performance measures used were ROA and Tobin’ s Q. This study used firm risk measured from beta and epsilon of CAPM as a moderating variable to find whether firm risk act as a moderator to increase the effect of CEO’s charisma on firm performance. Panel data regression was used to determine relationship between the variables. This study found a positive and significant relationship between charisma and firm performance when Tobin’s Q was used as a dependent variable and firm-specific risk was included in the regression. However this study found no significant moderating variable by firm risk on the relationship between CEO charisma and firm performance.