PENGARUH CASH RATIO DAN EARNING PER SHARE TERHADAP CASH DIVIDEN PADA PERUSAHAAN-PERUSAHAAN YANG TERDAFTAR DI BEI
ABSTRACT: As far as company
growing, it cannot separated with roles of financial statement, which fills
with information in company such as activities, conditions, and performance,
that used as consideration factors to make decisions. Accurately valuation for
stocks, can be minimized risks and help investors to get fair earnings, even
they knew the high risks for investing in stocks but promising the high return
as capital gain.
Objectives of this research is to get empirical evidence the effect of
cash ratio and earning per share to cash dividend for companies listed in
Indonesia Stocks Exchange.
This research used informations, such as cash ratio, Earnings Per Share
(EPS), and cash dividend sampled from 30 companies for period 2003 – 2007, and
used multiple linier regression for hypothesis testing.
The results show that as partial, Earnings Per Share does has effect to
cash dividend, neither cash ratio. And as simultaneously, cash ratio and
Earnings Per Share do has effect cash dividend.
Penulis: Ventje Ilat, Novi
Budiarso
Kode Jurnal: jpakuntansidd110288
