The Influence of Company Size, Dividend Policy, Institutional Ownership, and Green Accounting on Firm Value with Corporate Social Responsibility Disclosure as a Moderating Variable in Real Estate and Property Companies Listed on the IDX for the Perio

This study aims to analyze the influence of company size, dividend policy, institutional ownership, and green accounting on firm value, with Corporate Social Responsibility (CSR) disclosure as a moderating variable. The study focuses on real estate and property sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2019-2024. A quantitative method with a purposive sampling approach was employed. The data were obtained from the companies’ annual reports and published sustainability reports. Panel data regression and moderated regression analysis (MRA) were used to examine the moderating effect of CSR disclosure. The results show that company size and green accounting have a significant effect on firm value. In contrast, dividend policy and institutional ownership do not exhibit a significant influence. Additionally, CSR disclosure is proven to significantly and positively moderate the relationship between company size and dividend policy with firm value, but it does not moderate the relationship between institutional ownership and green accounting with firm value. Keywords: firm value, company size, dividend policy, institutional ownership, green accounting, corporate social responsibility