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All Journal Interdisciplinary Social Studies
Simanjuntak, Juergen Klinsman Daniel
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Environmental Science Languange, Linguistic, Communication & Media Public Health Social Sciences

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The Impact of Operational Efficiency, Dividend Policy, and Corporate Sustainability On Financial Performance Simanjuntak, Juergen Klinsman Daniel; Ferinia, Rolyana; Sinaga, Judith Tagal Gallena
Interdisciplinary Social Studies Vol. 4 No. 3 (2025): Regular Issue: April-June 2025
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/iss.v4i3.822

Abstract

In contemporary business practice, companies have become increasingly aware of the need to enhance financial performance to provide optimal dividends to investors while simultaneously managing operational costs and demonstrating environmental responsibility through corporate sustainability reports. This study aims to examine the extent to which operational efficiency, dividend policy, and corporate sustainability influence the financial performance of firms. Employing a quantitative research design with a correlational approach, data were analysed using SPSS. Secondary data were collected from 63 companies listed on the Indonesia Stock Exchange (IDX) that report Environmental, Social, and Governance (ESG) scores, alongside their annual reports for the year 2023. The findings indicate that: 1) Operational efficiency does not have a significant effect on financial performance; 2) Dividend policy exerts a positive and significant impact on financial performance; 3) Corporate sustainability does not significantly influence financial performance; and 4) Collectively, operational efficiency, dividend policy, and corporate sustainability significantly affect financial performance. This research focuses on publicly listed companies in Indonesia with ESG scores, highlighting their commitment to environmental, social, and governance factors while concurrently pursuing profitability.
Co-Authors Judith Tagal Gallena Sinaga Rolyana Ferinia