The Influence of Corporate Social Responsibility (CSR) and Dividend Policy on Company Value with Financial Performance as a moderating variable in Manufacturing Companies listed on the IDX in 2019-2023

This study examines the effect of Corporate Social Responsibility (CSR) and dividend policy on firm value, with financial performance as a moderating variable. The analysis was conducted on manufacturing companies listed on the Indonesia Stock Exchange (IDX) over five years, using a purposive sampling method with 10 manufacturing companies as samples. This is a quantitative study that utilized secondary data. The statistical analysis applied in this study comprises descriptive analysis and multiple linear regression using the Moderated Regression Analysis (MRA) model. The results of the study indicate that: (1) Corporate Social Responsibility CSR has a negative and significant effect on firm value, (2) Dividend Policy does not have a significant effect on Firm Value, (3) Financial Performance is not able to moderate the effect of Corporate Social Responsibility (CSR) on Firm Value, and (4) Financial Performance is not able to moderate the effect of Dividend Policy on Firm Value.