Pengaruh Laba Bersih dan Arus Kas Operasi Terhadap Kebijakan Dividen Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Periode 2009-2010
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).
Penulis: Dafid Irawan,
Nurdhiana
Kode Jurnal: jpakuntansidd120340
