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All Journal Jurnal Scientia
Aulia Nataprawira
Universitas Indonesia
Education Mathematics

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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.
Co-Authors Maria Ulpah