Influence Disclosure of Sustainability Report and Company Size on Dividend Policy and Company Value with Profitability as Intervening Variables

Abstract

The aim of research this is for knowing influence disclosure Sustainability Reporting and size company to Policy dividend and firm value with profitability as an intervening variable. The population from research company sector banking registered on the IDX. Research this use method purposive sampling and obtained sample as many as 50 companies. Research data are taken from secondary data that report finance company. Data analysis techniques used are the analysis path (path analysis). Analysis results knew that SR does not take to effect to profitability, firm size takes to effect positive on profitability. For profitability takes to effect positive and significant on policy dividends and firm value. So, Policy dividend influence firm value. However, SR did not takes to effect on Policy dividend and size company takes effect significant to firm value.