ANALISIS PENGARUH KEBIJAKAN DIVIDEN DAN RETURN ON EQUITY TERHADAP NILAI PERUSAHAAN: PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MODERATING
Abstract
This study aims to analyze and provide empirical evidence of the influence of dividend policy and return on equity on firm value with corporate social responsibility as moderating variables.
Using 67 data from manufacturing companies listed in Indonesia stock exchange period 2013-2015 which selected with purposive sampling method and processed with multiple regression, the result showed that dividend policy and return on equity have a possitive influence on firm value. Return on equity with corporate social responsibility as moderating variable has influence to firm value.