Article Per Year (5 Year)
p-Index From 2019 - 2024
0.23
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah ESAI
Rudi Andrean
Politeknik Negeri Lampung
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Pengaruh Arus Kas Operasi dan Laba Bersih pada Dividen Kas : Studi pada Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2015 – 2019 Rudi Andrean; Destia Pentiana; Dian Nirmala Dewi
Jurnal Ilmiah ESAI Vol 16 No 1 (2022)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v16i1.2412

Abstract

This study aimed to determine the effects of operating cash flows and net income on dividend cash. The hypothesis taken was that H1 was the effect of operating cash flow on cash dividends and H2 was the effect of net income on cash dividends. The population of this study were food and beverage companies registered in Indonesia Stock Exchange (IDX) in 2015 – 2019. The sampling method used in this study was purposive sampling, that is sample selection with certain criteria. Eight companies that met the criteria were obtained, so the total sample size was 40 samples. The data collection technique used in this study was secondary data documentation obtained by downloading financial reports published by www.idx.co.id. The data analysis technique used was multiple linear regression test by using SPSS 22. The results of this study indicate that operating cash flow has no significant effect on cash dividends, while net income has a significant effect on cash dividends.
Co-Authors Destia Pentiana Dian Nirmala Dewi