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The Effect of Corporate Social Responsibility on Dividend Policy

In: Proceedings of the 10th Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-10 2022)

Author

Listed:
  • Yesi Gusfita Yenti

    (Universitas Negeri Padang)

  • Dina Patrisia

    (Universitas Negeri Padang)

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.

Suggested Citation

  • Yesi Gusfita Yenti & Dina Patrisia, 2025. "The Effect of Corporate Social Responsibility on Dividend Policy," Advances in Economics, Business and Management Research, in: Firman Firman & Shuhymee Shuhymee & Rangga Handika & Muhammad Rizky Prima Sakti & Astri Yuza Sari & (ed.), Proceedings of the 10th Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-10 2022), pages 761-773, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6463-839-4_64
    DOI: 10.2991/978-94-6463-839-4_64
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