期刊名称：Russian Journal of Agricultural and Socio-Economic Sciences
印刷版ISSN：2226-1184
电子版ISSN：2226-1184
出版年度：2022
卷号：127
期号：7
页码：173-181
语种：English
出版社：Russian Journal of Agricultural and Socio-Economic Sciences
摘要：The purpose of this survey is to investigate and explain the impact of CSR disclosure and corporate size on dividend policy through profitability. This survey is an associative quantitative survey conducted on real estate companies and real estate companies listed on the Indonesia Stock Exchange from 2015 to 2019. The sample was collected through purposive sampling to obtain companies that pay dividends consecutively and make CSR disclosures. The analytical technique used is path analysis using an analytical tool in the form of SPSS ver.23 software. The results of this survey explain that the larger the real estate company, the less profitable the company is. CSR disclosure and company size do not affect profitability-mediated dividend policies. The results of this study show that the impact of CSR and company-wide disclosure is direct, independent of profitability. You need to choose the right CSR activities and optimize your assets by using the right techniques. This survey investigated the relationship between CSR disclosure, company size, and dividend policy through profitability.
