Pengaruh Biaya Corporate Social Responsibility terhadap Deviden

Authors

  • Aldo Erfolga Partadisastra Program Studi Akuntansi, Universitas Katolik Parahyangan, Indonesia
  • Devita Wulandari Program Studi Akuntansi, Universitas Katolik Parahyangan, Indonesia
  • Elizabeth Tiur Manurung Program Studi Akuntansi, Universitas Katolik Parahyangan, Indonesia

Keywords:

Biaya Corporate Social Responsibility, Tanggung Jawab Sosial, Deviden

Abstract

Penelitian ini bertujuan untuk menguji pengaruh biaya Corporate Social Responsibility terhadap kemampuan perusahaan dalam membayar deviden. Jumlah sampel dalam penelitian ini sebanyak 30 perusahaan yang terdaftar di BEI pada tahun 2022, yang diperoleh dari data sekunder laporan tahunan dan laporan keberlanjutan. Penelitian ini menggunakan metode deskriptif kuantitatif dan analisis menggunakan alat statistik. Hasil penelitian menunjukkan bahwa variabel biaya Corporate Social Responsibility berpengaruh positif dan signifikan terhadap deviden, yang mengindikasikan bahwa perusahaan yang mengalokasikan biaya lebih tinggi untuk Corporate Social Responsibility memiliki kemampuan yang lebih baik dalam membayar deviden kepada para pemegang saham.

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Published

16-06-2024

How to Cite

Partadisastra, A. E., Wulandari, D., & Manurung, E. T. (2024). Pengaruh Biaya Corporate Social Responsibility terhadap Deviden. Jurnal Pendidikan Tambusai, 8(2), 22209–22215. Retrieved from https://jptam.org/index.php/jptam/article/view/15386

Issue

Vol. 8 No. 2 (2024)

Section

Articles of Research

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