CD Skripsi
Pengaruh Pengungkapan Corporate Social Responsibility, Profitabilitas, Dan Kebijakan Dividen Terhadap Nilai Perusahaan Dengan Kepemilikan Institusional Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Periode 2018-2020)
ABSTRACT
This study examines the effect of corporate social responsibility disclosure, profitability, and dividend policy on firm value with institutional ownership as a moderating variable (empirical study on manufacturing companies listed on BEI for the 2018-2020 period). in this study is a quantitative research that uses secondary data. In this study, the sampled population was 89 manufacturing companies listed on the IDX. The data analysis technique used in this study is SPSS (Statistical Package for Social Science) version 25. The results of the study conclude that the independent variables, namely the disclosure of corporate social responsibility, profitability, and dividend policy have an effect on the dependent variable, namely firm value. And the moderating variable, namely institutional ownership, is known to moderate the effect of corporate social responsibility disclosure on firm value. Meanwhile, profitability and dividend policy cannot be moderated by institutional ownership on firm value.
Keywords : Corporate Social Responsibility Disclosure, Profitability, Dividend
Policy, Firm Value, and Institutional Ownership
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