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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Syntax Literate: Jurnal Ilmiah Indonesia Jurnal Scientia Jurnal Manajemen Stratejik dan Simulasi Bisnis
Maria Ulpah
Fakultas Ekonomi Dan Bisnis Universitas Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Journal : Jurnal Scientia

 1 
THE EFFECT OF ESG AND EARNINGS MANAGEMENT ON DIVIDEND POLICY OF LISTED FIRM IN INDONESIA Aulia Nataprawira; Maria Ulpah
Jurnal Scientia Vol. 12 No. 01 (2023): Education, Sosial science and Planning technique
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58471/scientia.v12i01.1132

Abstract

This research aims to assess whether there’s a relationship between the concept of Environmental, Social and Governance (ESG) as a replacement indicator for CSR and earnings management towards’ company’s dividend policy as a counter variable of good corporate governance practices. Besides that, this research also aims to assess the relationship between company’s size, return on equity, liquidity ratio, sales growth, risk of a firm and cash flow from operations towards’ company’s dividend policy as a control variable by implementing GLS method as the main method for processing the data & using EVIEWS as the main platform of data processing. Result shows that ESG has a significantly positive relationship towards the Dividend Policy and Earnings Management has significantly negative relationship towards Dividend Policy, indicating that Investor already consider ESG as a main influence on investing in a firm in Indonesia.
FACTORS AFFECTING THE USE OF PAYLATER AND ITS EFFECT ON FINANCIAL WELL-BEING Karlina Ayu Putri Dhahana; Maria Ulpah
Jurnal Scientia Vol. 12 No. 01 (2023): Education, Sosial science and Planning technique
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58471/scientia.v12i01.1137

Abstract

Paylater is an installment credit service and is included in the fintech payment sector. Currently, Paylater has become a trend because it allows consumers to make purchases in installments and pay for them in the future and is easily accessible to anyone. However, in reality, the ease of access and trust in fintech products not only provide benefits but also bring people's tendency to go into debt. Therefore, the purpose of this study is to find out the factors that influence a person to use Paylater and how it impacts the financial well-being of users of the feature. This research is a quantitative study where the data used in this study is primary data covering 355 respondents. Data processing is carried out with a Structural Equation Modeling (SEM) model to estimate the relationship between variables. The results showed that Performance Expectancy, Facilitating Condition and Financial Literacy had a significant positive impact on the Adoption of Paylater. In addition, it can be seen that Adoption of Paylater can mediate the influence of Performance Expectancy, Social Influence, Facilitating Conditions negatively and significantly on Financial Well-being while Financial Literacy can provide positive and significant to Financial Well-being. However, there was no significant influence of Social Influence dah Habit on Adoption of Paylater and Habit on Financial Well-being.
ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) INFLUENCE ON COMPANY VALUES IN INDONESIA Madeleine Ruth R Manurung; Maria Ulpah
Jurnal Scientia Vol. 12 No. 01 (2023): Education, Sosial science and Planning technique
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58471/scientia.v12i01.1138

Abstract

The emergence of the Covid-19 pandemic has intensified business competition, resulting in stability and decreased stock exchange trading. Stakeholders become more cautious and selective when making decisions. Therefore, companies must disclose quality financial statements to stakeholders in making accurate decisions. This study aims to re-examine the effect of ESG application on company value in Indonesia empirically. The independent variable in this study is the ESG score, where the value of each component is the result of research conducted by Thomas Reuters. In addition, this study also used a dummy variable, where the reference is an ESG index. The results showed that ESG scores and ESG indicepositively influenceon company value. This is also supported by cross-tabulation, which shows differences in ESG scores against companies that are included and not included in the ESG index. The application of ESG to companies can minimize information asymmetry, as well as potential conflicts with stakeholders. In addition, ESG indices are used to address stakeholder concerns about ESG issues, which can signal that it allows stakeholders to be more accurate in assessing companies based on standards specified in the index.
Co-Authors Aulia Nataprawira Exaudi Dualolo Felicia Felicia Fery Perdiansyah Hasbi Ibrahim Karlina Ayu Putri Dhahana Madeleine Ruth R Manurung