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All Journal Jurnal Akuntansi AKUNESA
Siti Noer Afifah
UIN Malang
Economics, Econometrics & Finance

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Transparency and Firm Performance: The Influence of Earnings Quality and CSR under Dividend Policy Moderation Siti Noer Afifah; Dyah Febriantina Istiqomah
Jurnal Akuntansi Vol 14 No 03 (2026): AKUNESA (May 2026)
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/akunesa.v14n03.p301-315

Abstract

The market value of a business organization depends on the evaluation made regarding the performance and potential of the entity, which includes quantitative factors as well as qualitative aspects. This study focuses on the effect of earnings quality and corporate social responsibility (CSR) on firm valuation, more specifically analyzing the role of dividend policy as a moderator of these links. The target population is composed of firms that operate in the energy, basic materials, logistics, manufacturing, and infrastructural industries and are listed at the Indonesia Stock Exchange during the period of 2021 to 2024. The sample is purposefully chosen based on panel data and moderation analyses. Moreover, dividend strategy acts as a key factor in modifying the path and strength of these connections. These results suggest that firm wealth is not only shaped by fiscal performance, but also by how organizations align social commitments and strategic profit distributions.
Co-Authors Dyah Febriantina Istiqomah