ARBUS
Vol. 1 No. 2 (2023): Edisi Agustus 2023

ANALISIS PENGARUH LABA BERSIH, ARUS KAS OPERASI DAN STRUKTUR MODAL TERHADAP DIVIDEN KAS PADA PERUSAHAAN SEKTOR BARANG KONSUMEN PRIMER YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2021

Rahayu, Sri (Unknown)
Yudha PP, Irvan (Unknown)



Article Info

Publish Date
30 Aug 2023

Abstract

ABSTRACT This study aims to examine the effect of Net Profit, Operating Cash Flow and Capital Structure on Cash Dividends in Primary Consumer Goods Sector companies for the 2017-2021 period. The sampling technique used in this study was a purposive sampling technique. The research hypothesis testing method uses multiple linear regression analysis and the classical assumption test. The data source used in this study is secondary data obtained from the Indonesia Stock Exchange (IDX). The dependent variable in this study is Cash Dividend while the independent variables in this study are Net Income, Operating Cash Flow and Capital Structure. The results of multiple linear regression analysis found the equation Y = -2.036 + 0.155X1 + 0.002X2 + 0.130X3. The results of the t test (partial) Operating Cash Flow has no significant effect on Cash Dividends. While Net Income and Capital Structure Have a Significant Influence on Cash Dividends. The results of the F test (simultaneous) Net Profit, Operating Cash Flow and Capital Structure simultaneously have a Significant Effect on Cash Dividends with Fcount 4.011 > Ftable where the Ftable value obtained from n = 35 and K = 3 is 2.91 and a significant value of 0.016 < 0.05

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Journal Info

Abbrev

ARBUS

Publisher

Subject

Economics, Econometrics & Finance Education

Description

Accounting Research and Business Journal (ARBUS) adalah jurnal akuntansi untuk kepentingan umum. Ini menerbitkan penelitian asli di semua bidang akuntansi dan bidang terkait yang memanfaatkan alat dari disiplin dasar seperti ekonomi. Penelitian ini biasanya menggunakan metode analitis, arsip ...