The Effect of Dividend Policy, Independent Board of Commissioners, Corporate Social Responsibility on Company Value with Audit Quality as A Moderation Variable

Abstract

This study aims to determine the effect of dividend policy, independent board of commissioners, and corporate social responsibility on company value, as well as how this influence is moderated by audit quality in manufacturing companies listed on the Indonesia Stock Exchange (IDX). The research period used is 5 years, namely the period 2018-2022. The study population includes all manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 period. The sampling technique used is purposive sampling, with criteria that produce 30 companies as samples. The data used in this study is secondary data obtained from the Indonesia Stock Exchange (IDX) website. The analysis method used is panel data regression analysis, which is supported by using the Eviews 12 application. The results showed that dividend policy, independent board of commissioners and corporate social responsibility have no influence on company value. However, the effect of dividend policy and independent board of commissioners on company value is moderated by audit quality. Meanwhile, the influence of corporate social responsibility is not moderated by audit quality.