Abstract

The goal of this study is to find out how much bank risk, Islamic Social Reporting (ISR) disclosure and capital structure affect the rise in the value of a company. This research employs a quantitative approach, utilizing a purposive sampling method to select 48 data from 12 Islamic commercial institutions during the 2020-2023 period. The analysis results indicate that ISR disclosure has a positive impact on firm value, whereas FDR has no significant influence. However, DER has a negative impact on the value of a firm. This research is anticipated to facilitate further investigation of the potential impact of ISR, banking risk, and capital structure on firm value.

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