Impact Halal Information Disclosure to Firm Performance

Zulfikar Ikhsan Pane, Ratih Nur Setyaningsih, Ingkak Chintya Wangsih

Abstract


Abstract: Indonesia as one of the countries with a majority Muslim population is closely related to halal information from a product. For this reason, the purpose of this study is to test whether impact disclosed halal information companies in line proposing halal information disclosure variables as a novelty. By using companies in consumer non-cyclicals sector, food and beverage sub sector from 2019 - 2023, it was found halal information disclosure had no effect on earnings per share, sales, price to book value and tobins q, mean companies does not achieve positive impact from it. This is indicated because the research period was during the covid pandemic and recovery period so all available information has not received attention from stakeholders. 


Keywords


Halal Information, Disclosure, Firm Performance, Companies.

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References


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