The Effect of Corporate Social Responsibility on Dividend Policy With Corporate Governance Index As A Moderating Variable (Study of Energy Sector Companies Listed on The IDX In 2017-2022)
Keywords:
Corporate Social Responsibility, Dividend Policy, Corporate GovernanceAbstract
This study aims to determine the effect of corporate social responsibility on dividend policy moderated by the corporate governance index. The research sample obtained by purposive sampling method amounted to 12 companies with a six-year observation period in 2017-2022, resulting in 36 observation data. The analysis technique used in this research is Partial Least Square Equation Modeling (PLS-SEM) using Warp-PLS 8.0 version as a tool. The results show that corporate social responsibility has a positive effect on dividend policy and the corporate governance index weakens the influence of corporate social responsibility on dividend policy.
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Copyright @2023. This is an open-access article distributed under the terms of the Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License (http://creativecommons.org/licenses/by-nc-sa/4.0/) which permits unrestricted non-commercial used, distribution and reproduction in any medium
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
