Dinasti International Journal of Economics, Finance & Accounting (DIJEFA)
Vol. 2 No. 4 (2021): Dinasti International Journal of Economics, Finance & Accounting (September - O

Influence Of Net Income And Current Ratio To Cash Dividends In Mining Companies Listed In Indonesia Stock Exchange Period 2012-2016

Fakhri Harpin Yulio (University of Ekasakti, Padang, Indonesia)
Rina Asmeri (University of Ekasakti, Padang, Indonesia)



Article Info

Publish Date
25 Sep 2021

Abstract

This study aims to determine whether net income and current ratio significantly influence cash dividends in mining companies listed in the Indonesia Stock Exchange period 2012-2016 either partially or simultaneously. The type of data used in this study is quantitative data sourced from the company's financial statements. Data source in this research is secondary data. The population in this study is a manufacturing company coal mining of industrial sub sector listed in the Indonesia Stock Exchange amounted to 24 companies. The sampling technique used purposive sampling technique according to predetermined criteria. Based on predetermined criteria, there are 6 companies. The method of analysis used in this study is multiple linear regression analysis and hypothesis testing using t test and f test. The results of this study indicate that partially net income and current ratio significant effect on cash dividends. Simultaneously net income and current ratio have a significant effect on cash dividends.

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Journal Info

Abbrev

DIJEFA

Publisher

Subject

Economics, Econometrics & Finance

Description

The author is invited to submit a paper for Dinasti International Journal of Economics, Finance & Accounting (DIJEFA). Topics related to this journal include but are not limited to: Accounting and financial reporting Audit Accounting management Taxation Corporate finance Personal finance Financial ...