ANALISIS PROFITABILITAS DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY (CSR) SEBAGAI VARIABEL MODERASI (PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI 2020 – 2022)

ANALISIS PROFITABILITAS DAN KEBIJAKAN
DIVIDEN TERHADAP NILAI PERUSAHAAN DENGAN
CORPORATE SOCIAL RESPONSIBILITY (CSR) SEBAGAI
VARIABEL MODERASI (PADA PERUSAHAAN
PERBANKAN YANG TERDAFTAR DI BEI 2020 – 2022)
ANALYSIS OF PROFITABILITY AND DIVIDEND POLICY ON COMPANY
VALUE WITH CORPORATE SOCIAL RESPONSIBILITY (CSR) AS A
MODERATION VARIABLE
(BANKING COMPANIES LISTED ON BEI 2020 – 2022)
Dimas Rio Sentosa1
Parulian2
ABSTRACT
Currently, economic realities in Indonesia have resulted in intense competition
among business people. Every company has technological advances that can help
disseminate financial information to investors. Business value is important to
change investor attitudes and provide a convincing reason to invest. so that
companies in Indonesia are increasingly focusing on the Indonesian Stock
Exchange, offering the best service, and ensuring fair compensation for
employees. The growth of the banking industry is very important to meet society's
needs and has a significant influence on other industries. This research was
conducted to find out how profitability and dividend policy can influence
company value with corporate social responsibility as a moderating variable in
banking companies listed on the Indonesia Stock Exchange for the 2020-2022
period. The sample method uses purposive sampling. The samples selected in this
research were 10 banking companies listed on the Indonesia Stock Exchange for
the 2020-2022 period. This type of research is quantitative research and uses
panel data regression. The research results show that profitability has no
significant effect on company value, dividend policy has a significant effect on
company value, corporate social responsibility cannot moderate the effect of
profitability on firm value, however corporate social responsibility can moderate
the influence of dividend policy on company value.
Keywords: profitability, dividend policy, corporate social responsibility, and
company value