Dafid Irawan
STIE Widya Manggala

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Pengaruh Laba Bersih dan Arus Kas Operasi Terhadap Kebijakan Dividen Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Periode 2009-2010 Irawan, Dafid; ., Nurdhiana
Jurnal Kajian Akuntansi dan Bisnis Vol 1, No 1 (2012): Volume 1 Tahun 2012
Publisher : Jurnal Kajian Akuntansi dan Bisnis

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Abstract

The purpose of this study was to determine the influence of net income andoperating cash flow on dividend policy in all companies listed in the Indonesia Stock Exchange period2009-2010. This research used a causal comparative research that is a study of data collected afterthe occurrence of a fact or event with the characteristics of the problem in the form of a causalrelationship between two or more variables. The population was 401 company and the samples were44 companies. The Sampling technique in this study was selected using nonprobability samples, thatwas purposive sampling technique with judgment sampling method. The analysis tool used wasmultiple linear regression analysis. From the results of testing that has been done in all companieslisted in the Indonesia Stock Exchange 2009-2010 got the results that simultaneously Net Income (X1)and Operating Cash Flow (X2) had influence on dividend policy (Ŷ). This was proved from the value ofF count (6.362) was greater than the value of F table (3.12). In partial regression test (t-test), NetIncome variable (X1) had positive effect on dividend policy with t value (3.444) was greater than thevalue of t table (1.9930). Meanwhile Operating cash flow variable (X2) had no positive influence onDividend Policy with t count (-0.153) was greater than t-table value (-1.9930).Keywords : Net Income, Operating Cash Flow, Dividend Policy.