Abstract
The research aims to analyze the role of Islamic social responsibility interventions in the Internet of Things and the risks to firm value in Indonesia. The population in this research is all Sharia companies in Indonesia. The data analysis method used in this study is the Structural Equation Model (SEM). The research results show that the Internet of Things and risk have a positive effect on ISR. Internet of things and risk have a positive effect on firm value. ISR has a positive impact on firm value. Internet of things and risk have a positive effect on Firm value through ISR. This research provides a significant contribution to understanding the relationship between the application of advanced technology and Sharia-based social responsibility, as well as its implications for company performance. Technological developments are also a factor in the development of the capital markets industry. This research implies that sharia companies that implement IoT, manage risk well, and have good social reports (ISR) tend to have higher company value. Novelty in this research is a study that connects ISR, IoT, and firm value in the context of the Islamic stock market, which is still very limited.
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Article Details
- Year: 2026
- Volume: 47
- Issue: 1
- Pages: 133 - 168
- Accepted: 01.12.2025
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DOI:
https://doi.org/10.5281/zenodo.19347916 -
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How to Cite?
Ibna Kamilia Fiel Afroh, Achmad Hasan Hafidzi, Nursaid (2026). ISR Intervention on Internet of Things and Firm Value: Evidence from Indonesia. Journal of Economic Cooperation and Development, 47(1), 133-168. https://doi.org/10.5281/zenodo.19347916
