Pengaruh Leverage dan Profitabilitas terhadap Nilai Perusahaan dengan Islamic Social Reporting (ISR) sebagai Variabel Intervening pada Perusahaan yang Terdaftar di Jakarta Islamic Index (JII) Periode 2016 – 2020

This study aims to determine the effect of Leverage (DER), Profitability (ROA), on Firm Value (PBV) with Islamic Social Reporting (ISR) as an Intervening Variable in Companies Listed in the Jakarta Islamic Index (JII) 2016 – 2020. This study using quantitative data with path analysis test or path analysis as data analysis. Based on the results obtained from the t test which shows that the Leverage variable partially has a significant positive effect on Firm Value, Profitability partially has a significant positive effect on Firm Value, Leverage partially has a significant positive effect on ISR, Profitability partially has an insignificant positive effect on ISR , ISR has no significant positive effect on Firm Value, F test results show that together the variables Leverage, Profitability and Islamic Social Reporting (ISR) have a significant effect on Firm Value. While the results of path analysis or path analysis show that the Islamic Social Reporting (ISR) variable is able to mediate the influence of Leverage on firm value. However, it cannot mediate the effect of profitability on firm value.