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All Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA)
Alomoy, Sarlinda Elizabeth
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Economics, Econometrics & Finance

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The Effect of Sustainability Report Disclosure and Financial Performance on Firm Value with Dividend Policy as a Mediating Variable Alomoy, Sarlinda Elizabeth; Badera, I Dewa Nyoman
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 5 (2025): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i5.5459

Abstract

This study aims to examine the effect of sustainability reports and financial performance on firm value, with dividend policy as a mediating variable. The population in this study consists of companies listed on the LQ45 index, with samples selected using purposive sampling techniques, resulting in 21 companies during the five-year observation period (105 observations). Data analysis was conducted using path analysis. The results of the study indicate that sustainability reports do not influence dividend policy and have a negative effect on firm value. Additionally, dividend policy does not mediate the relationship between sustainability reports and firm value. Conversely, financial performance has a positive effect on dividend policy and firm value. Dividend policy is also found to mediate the influence of financial performance on firm value.
Co-Authors Dewa Nyoman Badera