Pengaruh corporate social responsibility disclosure terhadap nilai perusahaan dan dividen
P enelitian ini bertujuan untuk menguji dan menganalisis pengaruh corporate social responsibility disclosure terhadap nilai perusahaan dan dividen.Objek dalam penelitian ini terdiri dari perusahaan konstruksi bangunan dan non bangunan yang telah terdaftar (listing) di Bursa Efek Indonesia pada periode tahun 2014 hingga tahun 2016 yang ditentukan dengan menggunakan metode purposive sampling. Pengujian yang dilakukan adalah uji regresi sederhana dan uji hipotesis, yaitu uji koefisiensi determinan (R2) dan uji parsial (uji t).Hasil penelitian menunjukkan bahwa corporate social responsibility disclosure tidak berpengaruh terhadap nilai perusahaan (konstruksi bangunan dan non bangunan), sedangkan corporate social responsibility disclosure berpengaruh positif terhadap dividen (kebijakan dividen).
T his research objectives are to examine and analysis the influence of corporate social responsibility disclosure to firm value and dividend. The object of this research is the building and non-building construction company which was listed in Indonesia Stock Exchange on period 2014 to 2016 which has been selected by purposive sampling method. The analysis tools which used was linear regression and hypothesis test such as coefficient determinant and partial test. The result of this research showed that corporate social responsibility disclosure has significant negative effect to firm value (the building and non-building construction company), on the other hand corporate social responsibility disclosure has positive effect to dividend (dividend policy).