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PENGARUH ARUS KAS OPERASI, KEBIJAKAN HUTANG, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP KEBIJAKAN DIVIDEN

Aprilia Dina Isnawati, 08.05.52.0180 and Tjahjaningsih, Endang (2012) PENGARUH ARUS KAS OPERASI, KEBIJAKAN HUTANG, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP KEBIJAKAN DIVIDEN. Students' Journal of Accounting and Banking , 1 (1).

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Abstract

This research is a research that examined the effect and analyze the cash flow operating, debt policy, profitability and size of dividend policy at a manufacturing company that go public in Indonesia. The population in this research are all listed manufacturing companies in Indonesia Stock Exchange (BEI) in 2008 to 2010. Sampling technique using a purposive sampling with the following criteria: (1) Manufacturing companies listed on the Stock Exchange and publish audited financial statements are consistent and complete in 2008-2010. (2) The financial statements using the currency of Indonesia. (3) Manufacturing companies that distribute dividends in a row. (4) The company manufactures a berutrut net profit in a row. (5) all required data for this study are comprehensive. According to established criteria contained 36 samples. Analysis technique used is multiple regression analysis. The results of this study sindicate that the operating cash flow positive and marginally significant and positive influence ignifikansehingga profitability can be used to predict the dividend policy. Meanwhile, debt policy and the negative effect of firm size is not significant and therefore can not be used to predict the dividend policy.

Item Type: Article
Uncontrolled Keywords: Dividends, Cash Flow Operating , Debt Policy, profitability, size.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Faculty / Institution: Fakultas Ekonomi > Program Studi Akuntansi > Jurnal
Depositing User: Fakultas Ekonomi
Date Deposited: 10 Nov 2012 03:44
Last Modified: 10 Nov 2012 03:44
URI: http://eprints.unisbank.ac.id/id/eprint/1206

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