Analyzing The Impact of Profitability, Dividend Policy, and Corporate Social Responsibility Disclosure on Firm Value

E-Jurnal Akuntansi 2026 Open access

Read full text
Authors: Ni Putu Eka Adnyani, I Gusti Ngurah Agung Suaryana
DOI: 10.24843/eja.2026.v36.i02.p10
Cited by: 0
References: 27

Abstract

This study aims to provide empirical evidence on the effects of profitability, dividend policy, and corporate social responsibility (CSR) disclosure on firm value. A purposive sampling method was used to select the sample, resulting in 45 data points collected from 2020 to 2022. The analysis was conducted using multiple linear regression with SPSS version 26. The findings indicate that dividend policy and profitability have a positive impact on firm value, while CSR disclosure has no significant effect. These results align with signaling theory, which suggests that dividend policy and profitability positively influence firm value.

Fields of Study & Subjects

Corporate Social Responsibility Reporting Corporate Governance and Financial Management Corporate Finance and Governance

Publication details

Journal / source
E-Jurnal Akuntansi
Volume
36
Issue
2
Pages
399–411
Publication date
28 February 2026
Language
EN