The Effect of Corporate Social Responsibility on Dividend Policy

Yesi Gusfita Yenti () and Dina Patrisia
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Yesi Gusfita Yenti: Universitas Negeri Padang
Dina Patrisia: Universitas Negeri Padang

A chapter in Proceedings of the 10th Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-10 2022), 2025, pp 761-773 from Springer

Abstract: 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.

Keywords: Corporate Social Responsibility; Leverage; Profitability; Company Size and Dividend Policy (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-839-4_64

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DOI: 10.2991/978-94-6463-839-4_64

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