PENGARUH ENVIRONMENTAL PERFORMANCE TERHADAP KINERJA MAQASHID SYARIAH INDEX DENGAN SIZE PERUSAHAAN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI ISSI PERIODE 2019-2023

SRI, HANIFAH (2026) PENGARUH ENVIRONMENTAL PERFORMANCE TERHADAP KINERJA MAQASHID SYARIAH INDEX DENGAN SIZE PERUSAHAAN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI ISSI PERIODE 2019-2023. Diploma thesis, UIN RADEN INTAN LAMPUNG.

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Abstract

ABSTRAK Penelitian ini menguji pengaruh environmental performance terhadap maqashid syariah index dengan size perusahaan sebagai variabel moderasi. Sampel penelitian ini adalah perusahaan food and beverage periode 2019-2023 berjumlah 7 perusahaan. Kinerja lingkungan diukur dengan PROPER, sedangkan kepatuhan syariah dianalisis berdasarkan konsep maqashid syariah menurut Abu Zahrah. Ukuran perusahaan berdasarkan total asset, diolah menggunakan logaritma natural. Metode analisis menggunakan moderate regression analysis. Hasil penelitian menunjukkan bahwa environmental performance berpengaruh positif terhadap maqashid syariah index. Namun ukuran perusahaan tidak memoderasi hubungan tersebut secara signifikan. Temuan ini menunjukkan bahwa perhatian terhadap lingkungan memiliki peran penting dalam meningkatkan kepatuhan terhadap prinsip-prinsip syariah, tanpa bergantung pada besar kecilnya ukuraan perusahaan. Implikasi dari penelitian ini menekankan pentingnya integrasi antara prinsip keberlanjutan dan nilai-nilai islam dalam pengelolaan perusahaan syariah, khususnya di sektor makanan dan minuman. Abstrack This studi aims to examine the influence of environmental performance on the Maqashid Shariah Index with firm size acting as a moderating variable. The research is centered on food and beverage companies listed on the Indonesia Sharia Stock Index (ISSI) between 2019 and 2023. This sector was selected due to its notable environmental impact and its vital role in supporting ethical and halal consumption by Islamic principles. A quantitative method was applied, utilizing secondary data sourced from annual reports, sustainability reports, and environmental performance ratings published through the PROPER program. The analysis employed Moderated Regression Analysis (MRA) to evaluate both the direct and interaction effects among the variables. The findings reveal that environmental performance has a significant and positive impact on the Maqashid Shariah Index. Furthermore, firm size enhances this relationship, indicating that larger companies that implement strong environmental practices tend to achieve higher MSI scores. This suggests that greater resource availability and organizational visibility contribute to more sustainable outcomes and alignment with Sharia objectives. These results highlight the importance of incorporating environmental responsibility within sharia-compliant business models. This study contributes to the development of Islamic accounting by illustrating how environmental engagement and firm scale interact to support the realization of maqashid shariah goals, providing practical insights for governance and policy design in sharia-based corporate frameworks.

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