<![CDATA[In determining the policy regarding dividend distribution, the factor that is of concern to management is the amount of profit generated by the company will determine the amount of dividend distribution. This study aims to determine the effect of accounting profit and cash profit on cash dividends in manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange during the period of 2019 to 2022. This research is a quantitative research that uses secondary data, namely financial report data from manufacturing companies in the food and beverage sector. The number of population in this study is 16 companies, but the research was carried out using a purposive sampling method based on certain criteria and data processing using SPSS software. The data analysis techniques used are multiple regression analysis models, classical assumption tests, and hypothesis tests. The results of this study show that partially for each independent variable, namely accounting profit, partially has a positive and significant effect on cash dividends and for cash profit, it partially has a positive and significant effect on cash dividends.]]>
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