Pengaruh Pengungkapan Environmental, Social, & Governance dan Manajemen Laba Terhadap Kebijakan Dividen

Nurrohmah, Irna (2024) Pengaruh Pengungkapan Environmental, Social, & Governance dan Manajemen Laba Terhadap Kebijakan Dividen. Sarjana (S1) thesis, Universitas Islam 45.

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Abstract

This study aims to determine the effect of environmental, social, & governance (ESG) disclosure and earnings management on dividend policy. The analysis method used in this study is a panel data regression test with the help of Eviews 12 software. In this study, the dependent variable used is dividend policy. The independent variables used are environmental, social, & governance (ESG) and earnings management. Then the control variables in this study are liquidity, profitability, and company size. The object of this study was 16 company samples consisting of 5 energy sector companies and 11 basic materials sector companies listed on the Indonesia Stock Exchange (IDX) with an observation period of 2019-2023. The results of the study indicate that environmental, social, & governance (ESG) disclosure, earnings management, liquidity and company size do not affect dividend policy. While profitability has a negative effect on dividend policy. Suggestions to improve the accuracy of the study can add company sectors, extend the research period and consider other variables to enrich the analysis and understanding of the variables that affect dividend policy. Dividend policy is considered important for investors because it can improve their welfare. Bibliography: 121 (2010 - 2024)

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