PENGARUH UKURAN PERUSAHAAN DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL PEMODERASI

Abstract

The value of an enterprise is one of the important aspect that used to measure the contribution of an investor. If an enterprise get a great value than it would be more interested for investor to do an investment. The standard and policy of an enterprise dividend will determine the value of the enterprise in terms of investors. If it seen by the social aspect, The population of this research is one of the consumer goods industry which already registered by Indonesian Stock Exchange in 2017-2019. The sample of this research was 60 respondent based on purposive sampling. This technique which used to moderated Regression Analysis. The result of this research showed that measurement of an enterprise was not effect to the value of the enterprise. Meanwhile, the Dividend policy has positive impact to the value of an enterprise. CSR did not moderate the influence of measurement to the value of an enterprise. CSR be able to moderate with influence by dividend policy to value of the enterprise. For the further research it hopes that they can develop their research variable more relevan to the value of the enterprise for example the profitabilities and GCG.