ANALISIS PENGARUH HUBUNGAN ANTARA LABA AKUNTANSI DAN ARUS KAS OPERASI TERHADAP DIVIDEN KAS PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI DASAR, KIMIA DAN ANEKA INDUSTRI YANG TERCATAT DI BEI TAHUN 2011 [JURNAL]
This study analyzed the effect of the relationship between accounting
earnings and operating cash flow with cash dividend on the company manufacturing
industry base, and various chemical industries in 2009 and 2010. This study was
conducted to find out which one has the most significant relationship to the cash
dividend. The data used in this study is the annual financial statement (Consolidated
Financial Statements) of each manufacturing company published on its official
website BEI is www.idx.co.id.
The method of analysis used in this study is a method of non-parametric
statistical inference, namely Spearman Rank correlation coefficients to examine the
relationship of accounting earnings and operating cash flow of the cash dividend.
Sampling in this study purposive random sampling method, in which the variables
used in this study are accounting earnings and operating cash flow as an
independent variable, and the cash dividend as the dependent variable. Samples
studied are 28 companies manufacturing for the year 2009 to 2010. This study
shows that both independent variables have a significant and strong relationship
with the cash dividend as the dependent variable, which proves that the previous
research done by Elizabeth (2000); Rosna (2007); Hery (2009) had results that were
not much different from the research this is where the results showed that the most
significant relationship is very strong and is the accounting profit with cash
dividends in 2009 amounted to 0.814, while the correlation is significant and strong
operating cash flow with cash dividends in 2010 amounted to 0.695.
Keywords: Accounting Earnings, Operating Cash Flow, Cash Dividends.
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