Revisiting dividend policy in Indonesian green investment firms and associated market reaction: an in-depth analysis over crises period

The COVID-19 pandemic and its aftermath underscore the urgent need to examine the dividend policies of green investment firms in Indonesia, particularly their responses to economic uncertainty and their influence on stock market behavior. This study addresses a gap in the literature by exploring the...

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Main Authors: Georgina Maria Tinungki, Powell Gian Hartono, Budi Frensidy, Nurtiti Sunusi, Robiyanto Robiyanto, Apriani Dorkas Rambu Atahau
Format: Article
Language:English
Published: Taylor & Francis Group 2025-12-01
Series:Cogent Business & Management
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Online Access:https://www.tandfonline.com/doi/10.1080/23311975.2025.2467229
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author Georgina Maria Tinungki
Powell Gian Hartono
Budi Frensidy
Nurtiti Sunusi
Robiyanto Robiyanto
Apriani Dorkas Rambu Atahau
author_facet Georgina Maria Tinungki
Powell Gian Hartono
Budi Frensidy
Nurtiti Sunusi
Robiyanto Robiyanto
Apriani Dorkas Rambu Atahau
author_sort Georgina Maria Tinungki
collection DOAJ
description The COVID-19 pandemic and its aftermath underscore the urgent need to examine the dividend policies of green investment firms in Indonesia, particularly their responses to economic uncertainty and their influence on stock market behavior. This study addresses a gap in the literature by exploring the dividend policies of SRI-KEHATI firms, Indonesia’s pioneering green investment companies, before, during, and after the COVID-19 crisis, as well as the market’s response to dividend announcements. Utilizing a range of robustness tests and checks, several structured-panel data regressions, and tests for abnormal and cumulative abnormal returns, the study reports a tendency for firms within the SRI-KEHATI index to maintain lower dividend policies during and after the crisis, despite certain economic indicators showing recovery post-crisis. These results reflect macroeconomic sensitivity to pre-crisis dividend policy, indicating a dynamic relationship between green investment companies’ dividend decisions and economic conditions. Findings also reveal that investor sentiment regarding dividends became increasingly selective post-crisis, emphasizing the need for financial stability and sustainability. Additionally, market reactions were markedly strong during the crisis but weaker and often negative in the pre-crisis period. These findings highlight the sensitivity of dividend policies to macroeconomic conditions and the intricate balance between financial stability and sustainability commitments in green investment firms. Managerially, the results emphasize the need for adaptive dividend policies that respond to economic fluctuations while reinforcing investor confidence through a focus on long-term financial resilience and sustainability. For investors, the research underscores the critical role of dividend stability as a signal of enduring value creation.
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spelling doaj-art-e06379c3ba504a819e1a7bdbc35ed69f2025-08-20T02:38:10ZengTaylor & Francis GroupCogent Business & Management2331-19752025-12-0112110.1080/23311975.2025.2467229Revisiting dividend policy in Indonesian green investment firms and associated market reaction: an in-depth analysis over crises periodGeorgina Maria Tinungki0Powell Gian Hartono1Budi Frensidy2Nurtiti Sunusi3Robiyanto Robiyanto4Apriani Dorkas Rambu Atahau5Department of Statistics, Faculty of Mathematics and Natural Sciences, Hasanuddin University, Makassar, South Sulawesi, IndonesiaDepartment of Management, Sekolah Tinggi Ilmu Ekonomi Ciputra Makassar, Makassar, South Sulawesi, IndonesiaDepartment of Accounting, Faculty of Economics and Business, Universitas Indonesia, Depok, West Java, IndonesiaDepartment of Statistics, Faculty of Mathematics and Natural Sciences, Hasanuddin University, Makassar, South Sulawesi, IndonesiaDepartment of Management, Faculty of Economics and Business, Satya Wacana Christian University, Salatiga, Central Java, IndonesiaDepartment of Management, Faculty of Economics and Business, Satya Wacana Christian University, Salatiga, Central Java, IndonesiaThe COVID-19 pandemic and its aftermath underscore the urgent need to examine the dividend policies of green investment firms in Indonesia, particularly their responses to economic uncertainty and their influence on stock market behavior. This study addresses a gap in the literature by exploring the dividend policies of SRI-KEHATI firms, Indonesia’s pioneering green investment companies, before, during, and after the COVID-19 crisis, as well as the market’s response to dividend announcements. Utilizing a range of robustness tests and checks, several structured-panel data regressions, and tests for abnormal and cumulative abnormal returns, the study reports a tendency for firms within the SRI-KEHATI index to maintain lower dividend policies during and after the crisis, despite certain economic indicators showing recovery post-crisis. These results reflect macroeconomic sensitivity to pre-crisis dividend policy, indicating a dynamic relationship between green investment companies’ dividend decisions and economic conditions. Findings also reveal that investor sentiment regarding dividends became increasingly selective post-crisis, emphasizing the need for financial stability and sustainability. Additionally, market reactions were markedly strong during the crisis but weaker and often negative in the pre-crisis period. These findings highlight the sensitivity of dividend policies to macroeconomic conditions and the intricate balance between financial stability and sustainability commitments in green investment firms. Managerially, the results emphasize the need for adaptive dividend policies that respond to economic fluctuations while reinforcing investor confidence through a focus on long-term financial resilience and sustainability. For investors, the research underscores the critical role of dividend stability as a signal of enduring value creation.https://www.tandfonline.com/doi/10.1080/23311975.2025.2467229Dividend policymarket reactiondividend announcementgreen investment firmsCOVID-19 crisisFinance
spellingShingle Georgina Maria Tinungki
Powell Gian Hartono
Budi Frensidy
Nurtiti Sunusi
Robiyanto Robiyanto
Apriani Dorkas Rambu Atahau
Revisiting dividend policy in Indonesian green investment firms and associated market reaction: an in-depth analysis over crises period
Cogent Business & Management
Dividend policy
market reaction
dividend announcement
green investment firms
COVID-19 crisis
Finance
title Revisiting dividend policy in Indonesian green investment firms and associated market reaction: an in-depth analysis over crises period
title_full Revisiting dividend policy in Indonesian green investment firms and associated market reaction: an in-depth analysis over crises period
title_fullStr Revisiting dividend policy in Indonesian green investment firms and associated market reaction: an in-depth analysis over crises period
title_full_unstemmed Revisiting dividend policy in Indonesian green investment firms and associated market reaction: an in-depth analysis over crises period
title_short Revisiting dividend policy in Indonesian green investment firms and associated market reaction: an in-depth analysis over crises period
title_sort revisiting dividend policy in indonesian green investment firms and associated market reaction an in depth analysis over crises period
topic Dividend policy
market reaction
dividend announcement
green investment firms
COVID-19 crisis
Finance
url https://www.tandfonline.com/doi/10.1080/23311975.2025.2467229
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