Analisis Komperatif Pengaruh Laba Neto dan Arus Kas Masuk terhadap Dividen Tunai pada Perusahaan Manufaktur Barang Konsumsi Di BEI

Authors

  • Gen Norman Thomas Bina Nusantara University

DOI:

https://doi.org/10.21512/bbr.v5i1.1259

Keywords:

net income, cashinflow dan cash dividend

Abstract

This study aims to comparatively analyze the relationship and effect of net income to cash dividend and the the relationship and effect of operating cashinflows to cash dividend on consumer goods manufacturing companies listed The Indonesia Stock Exchange. The method used is a quantitative method to test the hypothesis, and the hypothesis of the test is carried out a comparative analysis between net income and operating cash
inflows to cash dividends. This study aims to analyze comparatively relationship and influence of net income and
relationship and influence of cash inflows to cash dividend in the consumer goods manufacturing companies listed in Indonesia Stock Exchange. The results of this study indicate that relationship and influence of net income have effect lower than relationship and influence of cashinflow to cash dividend, although the relationship and influence of the two independent variables to the cash dividend are both very strong and high.
Dimensions

Plum Analytics

Author Biography

Gen Norman Thomas, Bina Nusantara University

Accounting Department

References

Chariri, A., Ghozali, I. (2007). Teori Akuntansi. Semarang: Badan Penerbit Universitas Diponegoro.

Ghozali, I. (2007). Aplikasi Analisis Multivariat Dengan Program SPSS. Semarang: Badan Penerbit

Universitas Diponegoro.

Harahap, S. S. (2002). Teori Akuntansi. Jakarta: PT Raja Grafindo Persada.

Hendriksen, E.S., Brenda, M.F.V. (2000). Teori Akuntansi. Jakarta: Interaksa.

Ikatan Akuntansi Indonesia. (2007). Pernyataan Standar Akuntansi Indonesia. Jakarta: Selemba

Empat.

Kieso, D.E., Weygandt, J.J. (2002). Akuntansi Intermediate. Diterjemahkan Oleh Gina Gania, Ichan

Setiyo Budi. Jakarta: Erlangga.

Ridwan, S.S., Inge, B. (2003). Manajemen Keuangan 2. Jakarta: Litera Lintas Media.

Stice, E.K., Stice, J.D., Skousen, S.K.F. (2004). Akuntansi Intermediate. Jakarta: Salemba Empat.

Sugiono. (2005). Metode Penelitian Bisnis. Bandung: CV Alfabeta.

Tuanakotta, T. M. (2002). Teori Akuntansi. Jakarta: Lembaga Penerbit Fakultas Ekonomi Universitas

Indonesia.

Downloads

Published

2014-05-30

Issue

Vol. 5 No. 1 (2014): Binus Business Review

Section

Articles

License

Authors who publish with this journal agree to the following terms:
a. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License - Share Alike that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.

b. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.

c. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.

 

USER RIGHTS

 All articles published Open Access will be immediately and permanently free for everyone to read and download.  We are continuously working with our author communities to select the best choice of license options, currently being defined for this journal as follows: Creative Commons Attribution-Share Alike (CC BY-SA)

 

Abstract 547  .
PDF downloaded 1930  .