The Effect of Corporate Social Responsibility on Dividend Policy

DOI

10.2991/978-94-6463-839-4_64How to use a DOI?

Keywords

Corporate Social Responsibility; Leverage; Profitability; Company Size and Dividend Policy

Abstract

This study aims to analyze the effect of corporate social responsibility on dividend policy as measured by DPR and DPS. The population of this study was manufacturing companies listed in the stock exchange for 160 companies with a number of 800 financial data observations. Using the purposive sampling method, a sample of 231 financial data during the 2013-2017 study period. The type of data was secondary data obtained from IDX. The used analysis technique was multiple linear regression analysis. The results showed that CSR did not have a positive and significant effect on dividend policy proxied to DPR, yet CSR had a positive and significant effect on dividend policy proxied to DPS.

Copyright

© 2025 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Yesi Gusfita Yenti
AU  - Dina Patrisia
PY  - 2025
DA  - 2025/09/16
TI  - The Effect of Corporate Social Responsibility on Dividend Policy
BT  - Proceedings of the 10th Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2022)
PB  - Atlantis Press
SP  - 761
EP  - 773
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-839-4_64
DO  - 10.2991/978-94-6463-839-4_64
ID  - Yenti2025
ER  -