PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, KEPEMILIKAN MANAJERIAL, KEBIJAKAN DIVIDEN, DAN OPERATIONAL PERFORMANCE EFFICIENCY TERHADAP NILAI PERUSAHAAN

Abstract

The purpose of this study is to analyze the effect of corporate social responsibility disclosure, managerial ownership, dividend policy, and operational performance efficiency on the company's value in manufacturing companies on the IDX for the 2018-2023 period. The type of quantitative research uses secondary data with purposive sampling method and a sample of 171 observational data processed using Eviews 13. The results of this study prove that corporate social responsibility has a significant negative influence on company value. The results of the test of the variables of managerial ownership and operational performance efficiency had insignificant results on the company's value. Meanwhile, dividend policy variables have a significant effect on the company's value