Work

The Effect of Sustainability Report Disclosure and Financial Performance on Firm Value with Dividend Policy as a Mediating Variable

Year: 2025

Type: article

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.

Source: Dinasti International Journal of Economics Finance & Accounting

DOI: 10.38035/dijefa.v6i5.5459

Authors: Sarlinda Elizabeth Alomoy, I Dewa Nyoman Badera

Institution: Udayana University

Language: English

Topic: Corporate Social Responsibility Reporting

Subfield: Strategy and Management

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: gold

Estimated APC paid: $65

OpenAlex ID: W4415112370

FWCI:

Cites:

Cited by:

Related to: