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THE EFFECT OF ESG AND EARNINGS MANAGEMENT ON DIVIDEND POLICY OF LISTED FIRM IN INDONESIA

This research aims to assess whether there’s a relationship between the concept of Environmental, Social and Governance (ESG) as a replacement indicator for CSR, as well as earnings management towards’ company’s dividend policy as a counter variable of good corporate governance practices. Besides that, this research also aims to assess the relationship between company’s size, return on equity, liquidity ratio, sales growth, risk of a firm and cash flow from operations towards’ company’s dividend policy as a control variable by implementing GLS method as the main method for processing the data & using EVIEWS as the main platform of data processing. Result shows that ESG has a significantly positive relationship towards the Dividend Policy and Earnings Management has significantly negative relationship towards Dividend Policy, indicating that Investor already consider ESG as a main influence on investing in a firm in Indonesia.

Availability
300069586958RLC MM (Rak Tesis)Available
Detail Information
Series Title
Tesis
Statement of Responsibility
Call Number
6958
Publisher
Salemba, Jakarta : Magister Manajemen FEB UI.,
Collation
xiv, 53 p. : ill. ; 30 cm.
Language
English
ISBN/ISSN
-
Classification
650
Content Type
text
Edition
-
Subject(s)
Manajemen Keuangan
Tesis
Dividend Policy
Corporate Governance
ESG
Earnings Management
Kebijakan Dividen
Manajemen Laba
Tata Kelola
2023
Specific Detail Info
-
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