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All Journal JAM Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal Riset Akuntansi dan Keuangan YUME : Journal of Management JMB : Jurnal Manajemen dan Bisnis JASF (Journal of Accounting and Strategic Finance) Journal of Economics, Business, and Government Challenges Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Global Financial Accounting Journal Nusantara Science and Technology Proceedings Behavioral Accounting Journal Jurnal Pengabdian Masyarakat SENSASI
Vicky Vendy
Department Of Accounting, Universitas Pembangunan Nasional “Veteran” Jawa Timur, Surabaya 60924, Indonesia
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Social Sciences Other

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Journal : Jurnal Riset Akuntansi dan Keuangan

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Does Board Gender Diversity Moderate ESG, Dividend Policy, and Firm Value Relationships? Nur Aisyah, Fara Sahira; Haryati, Tantina; Vendy, Vicky
Jurnal Riset Akuntansi dan Keuangan Vol 12, No 2 (2024): Jurnal Riset Akuntansi dan Keuangan. Agustus 2024 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v12i2.69390

Abstract

The objective from this study is to investigate the relationship from ESG performance and dividend policy on firm value, and the impact of moderating variable that from board gender diversity. The sample comprises 103 manufacturing companies registered on the IDX in both 2021 and 2022. Data were gathered from annual and sustainability reports and analyzed by panel data regression. The research findings show that environmental performance and dividend policy have a positive effect on firm value. Combined ESG, social, and governance performance have no influence on firm value. On the other hand, board gender diversity can negatively moderate the effect of dividend policy on firm value, but it cannot moderate the influence from combined ESG performance on firm value.
Co-Authors Ahmad, Maslina Alfi Ardiyanti Alifia Putri P. Anam, Sahrul Ananda Faticha Putri Annuar, Hairul Azlan Arief Budiman Condro Widodo, S.E., M.S.A Corina Joseph Della Atanti Diarany Sucahyati Endah Susilowati Fahrul Razi Farrel Sabililillah Haryati, Tantina In Naka Malik Hardiansyah Indrawati Yuhertiana Jannata, Putrila Maya Moh. Dhirhan Fajar Shodiq Muhammad Aditya Bahruna Nur Aisyah, Fara Sahira Putri Hardian, Qanita Marsha R. Muh Syah Arief Atmaja Wijaya Sari, Dina Mufida Tolla, Suci Dwilianti Widayati, Nadyla Citra Zahirah, Aishwarya Shafa