E-Jurnal Akuntansi
Vol. 36 No. 5 (2026)

The Effect of Dividend Policy and Corporate Social Responsibility on Company Value

Ni Kadek Piora Puspita (Faculty of Economics and Business, Universitas Udayana, Indonesia)
I Dewa Nyoman Badera (Faculty of Economics and Business, Universitas Udayana, Indonesia)



Article Info

Publish Date
02 Jun 2026

Abstract

The company value is a crucial aspect that needs to be considered because it reflects the company's performance, which can influence investors' perceptions of the company. This study aims to investigate the impact of dividend policy and corporate social responsibility on company value, using the company's age as a control variable. The study was conducted on all listed companies on the Indonesia Stock Exchange from 2019 to 2022. The sampling method used was purposive sampling, resulting in 112 observational data samples. The analysis technique used in this study was multiple linear regression, assisted by SPSS software. The study's results show that dividend policy and corporate social responsibility have a positive impact on company value.

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Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-JURNAL AKUNTANSI (EJA) E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the ...