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All Journal Kinerja Zenit Jurnal Riset Akuntansi dan Bisnis Jurnal sistem informasi, Teknologi informasi dan komputer Owner : Riset dan Jurnal Akuntansi JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG JRA: Jurnal Riset Akuntansi JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Aplikasi Akuntansi Journal of Accounting, Finance, Taxation, and Auditing (JAFTA) Jurnal Riset Akuntansi Kontemporer Patria : Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi dan Keuangan Indonesia Proceeding National Conference Business, Management, and Accounting (NCBMA) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) International Journal of Entrepreneurship, Business, and Creative Economy MIMBAR : Jurnal Sosial dan Pembangunan Jurnal Pendekar Nusantara Jurnal Audit, Pajak, Akuntansi Publik Jurnal Akuntansi
Rapina .
Program Magister Akuntansi, Universitas Kristen Maranatha
Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Library & Information Science Mathematics Public Health Social Sciences Other

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Corporate Valuation: The Impact of Dividend Governance Interaction with Earnings Performance as a Moderator: English Ethelind, Euclea Theda; Meythi, Meythi; Martusa, Riki; Rapina, Rapina
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.2854

Abstract

This paper explores the impact of dividend governance interactions on firms' value and focuses on the moderating effect of Earnings Performance. This study includes government owned banks and national commercial banks quoted in the Indonesia Stock Exchange. This study extends the prior research by investigating the interrelationship among dividend governance interactions, Earnings Performance, and company value. The Price Book Value (PBV) is an empirical discourse of the company book value and the dividend governance interaction is tested for the Dividend Payout Ratio (DPR). The analysis is based on data from the Refinitiv Eikon platform. ROE can act as an indicator of financial performance. A cross sectional analysis of the comparison of government and private banks was done. The findings indicate that dividend governance interaction is more pronounced in government banks compared to private banks. This is a validation of how it is in the environment, how the environment works and what properties it has.
Does Gender Inclusivity Strengthen the ESG-Financial Performance Nexus? Evidence from Indonesian Public Companies Pardosi, Cynthia Stephani; Martusa, Riki; Meythi, Meythi; Rapina, Rapina
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.2997

Abstract

The foundation for this study is provided by the growing number of organizations using ESG, the emphasis on sustainability, and the gender inclusivity in governance issue. Using Gender Inclusivity in Governance (GIG) as a moderating variable, this study investigates the relationship between firm financial performance and Environment, Social, and Governance (ESG) performance scores. This study population consists of 948 businesses listed on the Indonesia Stock Exchange (IDX) between 2019 and 2023, based on data from Refinitiv Eikon.  Purposive sampling was used to pick the sample, and 44 companies that revealed their ESG scores during that time were selected. According to the study's use of Moderated Regression Analysis (MRA), there is a favorable correlation between ESG scores and corporate financial performance. The association between ESG scores and financial performance, however, is not significantly moderated by the Gender Inclusivity in Governance (GIG). Given that other businesses are seen to be able to improve their financial performance and investor reputation, these findings can be used as guideline for stakeholders to prioritize ESG. The findings of this study will serve as a foundation for further research into additional factors that affect the financial performance of firms and their ESG rankings. This study contributes to ESG literature in emerging markets by providing empirical evidence that gender inclusivity in governance does not necessarily strengthen the ESG–financial performance relationship in Indonesia, highlighting the presence of symbolic governance practices.
Co-Authors Afriani Afriani Agnes Cynthia Magdalena Asher, Steven Cindy Claudia, Cindy Desvazulinda, Eisyaniah Elyzabet Indrawati Marpaung Enrico Goiyardi Erna Erna Ethelind, Euclea Theda Fendi Hidayat Fenny Julianty Ferdi Kristian Friadi, John Gandhi Sutjahjo Hanny Hanny Hanny Hanny Hayu Puspita Sari Ndaru Herman Kambono Hidayat, Kevan Ita Salsalina Lingga Joni Joni Kenisah, Melania Lintang Kenswary, Dhea Lauw Tjun Tjun Lidya Agustina Melania Lintang Kenisah Meythi, Meythi Mulianto Mulianto Mulyadi Mulyadi Mustamin, Nurul Intawaty Permata Nunuy Nur Afiah Oktavianti Oktavianti Pardosi, Cynthia Stephani Prasetya, Cecillia Ayu Puji Astuti Putra Yani, Dodi Rantika, Putri Ridwan, Ridwan Rifa'i, Hikmal Dwi Riki Martusa Rinie Rinie Riyanto, Naomi Fani Santy Setiawan Santy Setiawan Sigid Safarudin, Muhammad Suroto Suroto Tandayu, Reynard Vincent Mak Pranata Vista, Umar Faruq Yasmin F., Rahajeng Yenni Carolina Yunes Riany