ENTIN MELANDA, SARI (2026) PENGARUH KEBIJAKAN DIVIDEN DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY (CSR) SEBAGAI VARIABEL MODERASI STUDI PADA PERUSAHAAN FOOD AND BEVERAGE DI BURSA EFEK INDONESIA PERIODE 2022–2024. EKONOMI DAN BISNIS, LAMPUNG.
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Abstrak (Berisi Bastraknya saja, Judul dan Nama Tidak Boleh di Masukan)
Penelitian ini bertujuan untuk menganalisis pengaruh kebijakan dividen dan struktur modal terhadap nilai perusahaan dengan Corporate Social Responsibility (CSR) sebagai variabel moderasi pada perusahaan subsektor food and beverage yang terdaftar di Bursa Efek Indonesia (BEI) periode 2022–2024. Nilai perusahaan diproksikan dengan Price to Book Value (PBV), kebijakan dividen diukur menggunakan Dividend Payout Ratio (DPR), struktur modal menggunakan Long-term Debt to Equity Ratio (LtDER), dan CSR diukur berdasarkan indeks pengungkapan Global Reporting Initiative (GRI) Standards 2021. Penelitian ini menggunakan data sekunder berupa laporan tahunan perusahaan dan dianalisis dengan metode regresi data panel serta Moderated Regression Analysis (MRA). Hasil penelitian diharapkan mampu memberikan bukti empiris mengenai peran kebijakan dividen dan struktur modal dalam meningkatkan nilai perusahaan, serta sejauh mana CSR mampu memperkuat hubungan tersebut. Penelitian ini diharapkan dapat memberikan kontribusi teoritis dalam pengembangan literatur keuangan dan keberlanjutan perusahaan, serta implikasi praktis bagi manajemen dan investor dalam pengambilan keputusan yang berorientasi pada nilai dan keberlanjutan perusahaan. Kata kunci: kebijakan dividen, struktur modal, nilai perusahaan, corporate social responsibility, food and beverage. This study aims to examine the effect of dividend policy and capital structure on firm value with Corporate Social Responsibility (CSR) as a moderating variable in food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. Firm value is proxied by Price to Book Value (PBV), dividend policy is measured using the Dividend Payout Ratio (DPR), capital structure is measured by the Long-term Debt to Equity Ratio (LtDER), and CSR is measured based on the Global Reporting Initiative (GRI) Standards 2021 disclosure index. This study employs secondary data obtained from annual reports and applies panel data regression analysis and Moderated Regression Analysis (MRA) as the analytical methods. The results of this study are expected to provide empirical evidence regarding the role of dividend policy and capital structure in enhancing firm value, as well as the moderating role of CSR in strengthening these relationships. This research is expected to contribute theoretically to corporate finance and sustainability literature and provide practical implications for corporate management and investors in value-oriented and sustainable decision-making. Keywords: dividend policy, capital structure, firm value, corporate social responsibility, food and beverage.
| Jenis Karya Akhir: | Skripsi |
|---|---|
| Subyek: | 300 Ilmu sosial 300 Ilmu sosial > 330 Ekonomi > 332 Ekonomi keuangan |
| Program Studi: | FAKULTAS EKONOMI DAN BISNIS (FEB) > Prodi S1-Manajemen |
| Pengguna Deposit: | 2602238894 Digilib |
| Date Deposited: | 22 Apr 2026 06:08 |
| Terakhir diubah: | 22 Apr 2026 06:08 |
| URI: | http://digilib.unila.ac.id/id/eprint/98464 |
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