Financial Performance and Dividend Policy to the Value of Company in Corporate Social Responsibility Moderation

Supami Wahyu Setiyowati, Ati Retnasari

2018

Abstract

The purpose of this study is to examine the financial performance and dividend policy on corporate value in corporate social responsibility moderation. The method used is quantitative and correlational research type. Analytical technique used is Multiple Linear Regression. The results showed that the financial performance and dividend policy significantly affect the value of the company. Corporate social responsibility is able to moderate the relationship of company performance to company value. Corporate social responsibility is not proven to moderate the relationship of dividend policy to the value of company. This is because investors have not paid attention to the disclosure of corporate social responsibility in deciding to invest in the company. Conclusion is the disclosure of corporate social responsibility improves the relationship of financial performance with the company value. The research implications of potential investors are expected to see disclosure of corporate social responsibility before investing in the company.

Paper Citation

in Harvard Style

Setiyowati S. and Retnasari A. (2018). Financial Performance and Dividend Policy to the Value of Company in Corporate Social Responsibility Moderation.In Proceedings of the Annual Conference on Social Sciences and Humanities - Volume 1: ANCOSH, ISBN 978-989-758-343-8, pages 382-385. DOI: 10.5220/0007421103820385

in Bibtex Style

@conference{ancosh18,
author={Supami Wahyu Setiyowati and Ati Retnasari},
title={Financial Performance and Dividend Policy to the Value of Company in Corporate Social Responsibility Moderation},
booktitle={Proceedings of the Annual Conference on Social Sciences and Humanities - Volume 1: ANCOSH,},
year={2018},
pages={382-385},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0007421103820385},
isbn={978-989-758-343-8},
}

in EndNote Style

TY - CONF

JO - Proceedings of the Annual Conference on Social Sciences and Humanities - Volume 1: ANCOSH,
TI - Financial Performance and Dividend Policy to the Value of Company in Corporate Social Responsibility Moderation
SN - 978-989-758-343-8
AU - Setiyowati S.
AU - Retnasari A.
PY - 2018
SP - 382
EP - 385
DO - 10.5220/0007421103820385