CAN COMPANY SIZE MODERATE CORPORATE SOCIAL RESPONSIBILITY TO DIVIDEND POLICY?
Abstract. This article discusses the importance of investment in social responsibility (CSR) will have an impact on decisions about the dividend policy of the company. This study will reveal the existence of variable size companies in moderating the relationship between CSR to Dividend Policy. The sample will be tested with multiple regression analyses to determine the effect of two or more independent variables on the dependent variable and using MRA (Moderated Regression Analysis) tests in variable moderating. In this paper builds observation of Indonesian Manufacturing Companies from 2014 to 2017. The sample will be tested with multiple regression analyses to determine the effect of two or more independent variables on the dependent variable and using MRA (Moderated Regression Analysis) tests in variable moderating.
Keywords: CSR, company size, dividend policy, moderation, MRA..
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