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All Journal Managament Insight: Jurnal Ilmiah Manajemen JRSI (Jurnal Rekayasa Sistem dan Industri) AFEBI Economic and Finance Review Enrichment : Journal of Management MOTIVASI Jurnal Manajemen dan Bisnis Mosharafa: Jurnal Pendidikan Matematika Journal of Islamic Economics, Management, and Business (JIEMB) Formosa Journal of Applied Sciences (FJAS) Jurnal Informatika Ekonomi Bisnis Multifinance Riset Akuntansi dan Keuangan Indonesia
Dewi Rahmayanti
Universitas Bengkulu
Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Mathematics Social Sciences Other

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The Influence of ESG on Dividend Policy in Indonesia Companies Filman, Fikri Aulian; Rahmayanti, Dewi
AFEBI Economic and Finance Review Vol. 8 No. 2 (2023): December
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

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Abstract

This research aims to examine the influence of Environmental, Social, and Governance (ESG) disclosure on Dividend Policy. The population in this study consists of all companies listed on the Bursa Efek Indonesia from 2017-2021. The variabel used in this research are Dividend Policy as a dependent variable; Environmental, Social, and Governance as independent variable; and company size and levrage as control variable. The sampling technique employed is purposive sampling, resulting in a total of 130 data samples. The analysis methods used include classical assumption tests, multiple linear regression, and hypothesis testing. The research finding indicate that Environmental, Social, and Governance have a positive influence on Dividend Policy. The control variable, Company Size, have a positive impact on Dividend Policy, while Leverage has a negative effect on Dividend Policy.
The Influence of Intellectual Capital on Financial Performance: Environmental, Social, Governance (ESG) Moderation (Study of Companies Listed on the Indonesian Stock Exchange) Febrianti, Rosa Ade; Rahmayanti, Dewi
Formosa Journal of Applied Sciences Vol. 2 No. 12 (2023): December 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v2i12.6948

Abstract

Intellectual Capital or intangible assets are very important for company sustainability. This research aims to assess how intellectual capital influences the financial performance of 36 companies listed on the Indonesia Stock Exchange (BEI), which have implemented ESG practices from 2017 to 2021. Intellectual capital is measured by utilizing the VAICTM model developed by Pulic, as well as evaluating the moderating influence of ESG on the relationship between intellectual capital and financial performance. The approach applied in this research is a quantitative method, which involves steps such as classical assumption testing, multiple regression analysis, and moderation regression testing. The findings from the research conclude that the two components of intellectual capital have a positive and significant influence on the financial performance of companies in Indonesia.
Co-Authors Anggita Harahap, Ridha Chairil Afandy Darus Altin Fachry Abda El Rahman Febrianti, Rosa Ade Filman, Fikri Aulian Fiona, Febzi Fitri Santi Kamaludin Kamaludin Pamungkas, Yogi Rachmadita Andreswari Ridha Hanafi Wan Mohd Nazdrol Widanti, Afrima Zoraya, Intan