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Pengaruh Laba Bersih, Arus Kas Operasi, Dan Return On Assets (Roa) Terhadap Kebijakan Dividen Kas Pada Perusahaan Manufaktur Yang Tercatat Di Bursa Efek Indonesia (Bei) Pada Periode 2009-2013
Bibliografi
Author:
Melinda
;
EDHIT ALHIDAYAT
(Advisor)
Topik:
Net Income
;
Operating Cash Flow
;
ROA
;
Cash Dividend Policy.
Bahasa:
(ID )
Penerbit:
Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Unika Atma Jaya
Tempat Terbit:
Jakarta
Tahun Terbit:
2014
Jenis:
Theses - Undergraduate Thesis
Fulltext:
Melinda’s Undergraduate Theses.pdf
(2.69MB;
25 download
)
Ketersediaan
Perpustakaan Pusat (Semanggi)
Nomor Panggil:
FEA-6166
Non-tandon:
tidak ada
Tandon:
1
Lihat Detail Induk
Abstract
Dividend distribution is an important policy that needs to be paid attention to by every company, especially for quoted companies, because the investors who are willing to invest will be concerned by the distribution of dividends, in the hope that they will earn returns resulting from their investment on the quoted companies’ shares circulating in the market. The objective of this research is to analyze whether net income, operating cash flow and return on asset (ROA) will have impact on cash dividend policy. This research paper uses secondary data obtained from financial statements of manufacturing companies listed in Indonesia Stock Exchange that consecutively distribute cash dividends on an annual basis within a fiveyear period ranging from 2009 to 2013. This research collects data from 21 companies. The method applied for the purpose of this research is double linear regression analysis. The result of this research is that net profit has a significant impact on cash dividend policy whilst operating cash flow and ROA has no significant impact on cash dividend policy.
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