Paper Title
CSR and Share Ownership on the Dividend Policy: Evidence from Indonesia

Abstract - This study seeks to investigate the impact of CSR and share ownership on a company's dividend policy. We utilize data from Indonesian non-financial public companies from 2017 to 2021. To conduct a regression analysis, this study employs the STATA application and incorporates control variables such as company size, sales growth, leverage, the COVID recession period, and the industrial sector. The analysis results indicate that institutional ownership has a positive influence on dividend policy when CSR is high. However, institutional ownership has no impact on dividend policy when CSR is minimal. Keywords - CSR, Disclosure, Ownership, Dividend Policy.