PENGARUH CORPORATE SOCIAL RESPONSIBILITY, PROFITABILITAS DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN

  • Arinda Puspita
  • Astri Fitria

Abstract

This research aimed to examine the effect, empirically, of Corporate Social Responsibility (CSR), profitability, and
dividend policy on firm value. The CSR was measured by CSRDI, profitability was measured by Return On Asset
(ROA), and dividendpolicy was measured by Dividend Payout Ratio (DPR). The research was quantitative.
Moreover, the population was Food and Beverages companies which were listed on Indonesia Stock Exchange (IDX)
during 2016-2020. Furthermore, the data collection technique used purposive sampling. In line with that, there
were 7 companies as the sample with 35 observations. Additionally, the data were secondary in the form of
companies’ financial statements. In addition, the data analysis technique used multiple linear regression with
Statistical Package for the SocialSciences (SPSS) 26. The research result concluded that (1) Corporate Social
Responsibility did not affect firm value, (2) profitability had a positive effect on firm value, and (3) dividend policy
did not affect firm value.

Published
2022-05-11