The Concept of Musyarakah in Surah Al Kahfi verse 79

Abstract

This study aims to analyze the variables of covid19, capital structure, asset structure, company size, company growth, financial performance, Islamic social reporting, and earnings per share in influencing firm value. The population in this study are mining companies registered on the Sharia Securities List for the period 2017-2021. The data used in this study is panel data from 16 selected samples of companies, with a total sample of 80. The results show that covid-19, asset structure, company growth, and Islamic social reporting, have a positive and significant effect on firms value. Meanwhile, capital structure, firm size, financial performance, and earnings per share have a negative effect on firm value.