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The Effect of Dividend Policy and Corporate Social Responsibility on Company Value

Ni Kadek Piora PuspitaI Dewa Nyoman Badera
E-Jurnal Akuntansi (Sinta 3)Vol. 0 No. 02 Juni 2026
DOI10.24843/EJA.2026.v36.i05.p04

Abstrak

The company value is a crucial aspect that needs to be considered because it reflects the company's performance, which can influence investors' perceptions of the company. This study aims to investigate the impact of dividend policy and corporate social responsibility on company value, using the company's age as a control variable. The study was conducted on all listed companies on the Indonesia Stock Exchange from 2019 to 2022. The sampling method used was purposive sampling, resulting in 112 observational data samples. The analysis technique used in this study was multiple linear regression, assisted by SPSS software. The study's results show that dividend policy and corporate social responsibility have a positive impact on company value.

Kata Kunci

Dividend PolicyCorporate Social ResponsibilityCompany Value

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The Effect of Dividend Policy and Corporate Social Responsibility on Company Value | E-Jurnal Akuntansi | Publiora