Journal of Governance, Taxation, and Auditing
Vol. 2 No. 1 (2023): Journal of Governance, Taxation and Auditing (July - September 2023)

The Effect Of Operating Cash Flow And Net Profit On Cash Dividend In Index Companies Kompas 100 On The Indonesia Stock Exchange

STIRMAN, Ivone Gabriella (Unknown)
MORASA, Jenny (Unknown)
PUSUNG, Rudy (Unknown)



Article Info

Publish Date
31 Jul 2023

Abstract

Cash dividends are one of the benefits obtained by investors as a form of profit sharing generated by the company, the profits obtained from cash dividends are expected to provide more certainty than capital gains. This study aims to determine the effect of operating cash flow and net profit on cash dividends in kompas 100 index companies on the Indonesia Stock Exchange (IDX) during the 2019-2021 period. This research uses quantitative methods with an associative approach. Sampling was carried out using the purposive sampling method and obtained by 36 companies that are members of the compass index 100. The results showed that partially the operating cash flow did not have a significant effect on cash dividends, and net profit had a significant effect on cash dividends, while simultaneously operating cash flow and net profit had a significant effect on cash dividends

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Journal Info

Abbrev

JoGTA

Publisher

Subject

Economics, Econometrics & Finance

Description

Journal of Governance, Taxation and Auditing (JoGTA) is a journal developed by PT Keberlanjutan Strategies Indonesia (Sustainability Strategies Indonesia). The International Journal of Environmental, Sustainability and Social Science aims to related to current research on the scope of the journal ...