Jurnal Riset Akuntansi Aksioma
Vol 23 No 1 (2024): Jurnal Riset Akuntansi Aksioma, Juni 2024

Efek Determinasi Terhadap Dividen Kas

Ummi Wahyuni (Unknown)
Subhan, Subhan (Unknown)
Rika Syahadatina (Unknown)



Article Info

Publish Date
11 Jun 2024

Abstract

Study This aim to know influence profit accounting , profit cash and current cash to dividend cash on company manufacture sector goods consumption listed on the Indonesia Stock Elhange for the 2019-2021 period. Method used in study This is study quantitative. Technique taking sample used is technique purposive sampling. So that sample obtained as many as 30 companies manufacture sector goods consumption listed on the IDX on 2019-2021 years . Technique data collection used in study This use documentation and studies library . Technique data analysis used in study This is test descriptive statistics, test assumption classic, test multiple linear regression, and test hypothesis. Results from study This show that profit accountancy influential positive And significant to dividend cash . Profit cash No influential positive And significant to dividend cash . And results study current cash operation influential positive And significant to dividend cash . Results study profit accounting, profit cash and current cash operation in a manner simultaneous influential to dividend cash. The implications of this research are expected to provide an overview, input, and become material for consideration or evaluation for companies in the consumer goods sector to maximize the distribution of cash dividends to investors.

Copyrights © 2024






Journal Info

Abbrev

aksioma

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Aksioma Jurnal Riset Akuntansi adalah jurnal ilmiah akses terbuka peer-reviewed yang dikelola dan diterbitkan oleh Pusat Kajian dan Pengembangan Akuntansi (PKPA) Fakultas Ekonomi dan Bisnis Universitas Mataram. Jurnal tersebut menerbitkan berbagai penelitian dan ulasan di bidang akuntansi. ...