This Author published in this journals
All Journal E-Jurnal Akuntansi
Herlina Lusmeida
Faculty of Economics and Business, Pelita Harapan University, Indonesia

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

ESG Performance, Profitability and Capital Structure on Company Value with Dividend Policy as a Moderating Variable Cheryl Sudardja; Herlina Lusmeida
E-Jurnal Akuntansi Vol. 34 No. 3 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/

Abstract

Financial factors and non-financial factors currently influence company value. This research also wants to look at the role of Dividend Policy in the relationship between ESG Performance, Profitability and Capital Structure with Company Value. This research uses non-financial sector companies that have been listed on the Indonesia Stock Exchange, Singapore Exchange, Bursa Malaysia and Thailand Stock Exchange for the 2019-2022 period with a total of 103 companies as samples. The analysis technique used is multiple linear regression. The research results obtained show that ESG Performance, Profitability, Capital Structure and Dividend Policy are positively correlated with Company Value. Dividend policy strengthens the relationship between Profitability and Company Value, but Dividend Policy cannot moderate the relationship between ESG Performance and Capital Structure and Company Value.