Sari, Andini Novita (2026) Pengaruh Corporate Social Responsibility (CSR) Dan Leverage Terhadap Kebijakan Dividen Dengan Ukuran Perusahaan Sebagai Variabel Moderasi. Masters thesis, Universitas Hayam Wuruk Perbanas.
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Abstract
This study aims to examine the effect of Corporate Social Responsibility (CSR) dis-closure and leverage on corporate dividend policy. This study also employs firm size as a moderating variable, measured by the natural logarithm of total assets. The pop-ulation consists of companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period, selected using a purposive sampling method. The study uses 92 observations as the sample. The data used are secondary data obtained from com-panies’ annual reports and sustainability reports. This research adopts a quantitative approach using panel data regression analysis. The results show that CSR disclosure has a positive and significant effect on the dividend payout ratio but does not have a positive effect on dividend to sales. Leverage has a negative and significant effect on dividend policy, both when proxied by the dividend payout ratio and dividend to sales. Furthermore, the moderating role of firm size in the relationship between CSR disclosure and dividend policy shows insignificant results when dividend policy is proxied by the dividend payout ratio, but shows a strengthening and significant effect when proxied by dividend to sales. The theoretical implication of this study supports stakeholder theory, which suggests that companies are not only responsible to share-holders but also to all stakeholders.
| Item Type: | Thesis (Masters) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 658 - GENERAL MANAGEMENT > 658.15 - FINANCIAL MANAGEMENT |
| Divisions: | Magister of Management |
| Depositing User: | ANDINI NOVITA SARI |
| Date Deposited: | 06 May 2026 07:32 |
| Last Modified: | 06 May 2026 07:32 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/12858 |
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