The International Journal of Business & Management

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Purpose: This paper focused on investigating the topic that is least discussed in relation to CSR, dividend policy and financial performance. This paper aims at providing the readers with a comprehensive understanding of CSR, dividend policy and CFP by reviewing the main theories and explanations of its.

Design/Research method: The method used in this paper is literature review. Literature sources used 11 studies published between journal articles from 2012-2019.

Finding: This paper reaches the conclusion if several studies having shown that confirms a positive relationship between CSR and CFP also dividend payout.But others have suggested that the relationship is neutral or even negative

Limitation:The relationship between CSR performance, dividend policy and CFP has received a high degree of attention in research and the results are still contradictory. There are not many articles having written about CSR in Indonesia.

Implication:CSR performance improves CFP, our article integrates prior research studying this relationship and identifies the potential factors that may have played a role in the apparent inconsistent results observed to date.

 


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