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Dhea Zatira
Faculty of Economics and Business, Universitas Muhammadiyah Tangerang, Indonesia
Economics, Econometrics & Finance

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The Role of Profitability, ESG Disclosure and Financing Decisions on Firm Value with Dividend Policy as a Mediating Variable Lidzah Abidah; Dhea Zatira; Sustari Alamsyah; Hendra Galuh Febrianto
E-Jurnal Akuntansi Vol. 36 No. 6 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i06.p09

Abstract

In the Indonesian property and real estate sector, firm value fluctuated due to economic pressures, highlighting the need to understand the factors affecting it as an indicator of corporate performance and future prospects. This study aims to analyze the effect of profitability, ESG disclosure, and financing decisions on firm value with dividend policy as a mediating variable in property and real estate companies listed on the Indonesia Stock Exchange during the 2020-2024. The sample consists of 12 companies with 60 observations. Data were analyzed using panel data regression and the Sobel test. The results indicate that profitability and financing decisions have a positive effect on firm value, while ESG disclosure and dividend policy have no effect. Regarding dividend policy, profitability has a positive effect, whereas ESG disclosure and financing decisions have no effect. Dividend policy does not mediate variable relationships. Thus, firm value is determined by financial performance.
The Effect of Green Banking Disclosure, Liquidity, and Operational Efficiency on Banking Profitability with Credit Risk Moderation Lusiyana Pebriyanti; Dhea Zatira; Sustari Alamsyah; Hamdani
E-Jurnal Akuntansi Vol. 36 No. 5 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i05.p05

Abstract

This study aims to analyze the effect of Green Banking Disclosure, liquidity, and operational efficiency on profitability, with credit risk a moderating variabel in conventional banking companies listed on the Indonesia Stock Exchange during the 2020-2024 period. The study employed panel data regression to examine direct effect and Moderated Regression Analysis (MRA) to test the moderating role of credit risk. The sample consisted of 33 companies with 165 observations selected using purposive sampling. The result indicate that Green Banking Disclosure and liquidity have no effect on profitability, while operational efficiency has a negative effect and credit risk has a positive effect on profitability. Credit risk is unable to moderate the relationship between Green Banking Disclosure and liquidity on profitability, but it is able to moderate the relationship between operational efficiency and profitability
Co-Authors Hamdani Hendra Galuh Febrianto Lidzah Abidah Lusiyana Pebriyanti Sustari Alamsyah