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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.
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