Dividen which is good for a company is the retained earning’s which creates the balancing in accordance with the agreement of it’s shareholders. The most of investors is prefer to cash dividens. This study is intended to know with partialy and simultaneously the effect of net income, operational cash flow to cash dividen. In this study, the population is based on the manufacturing companies in automotive subsector, food and beverage subsector which is listed in Inonesian Stock Exchange (IDX) for the period 2018 – 2022. A sample of 50 consists of 10 companies, the method used in this study are descriptive statistic, classical assumption test, analyze of multiple linear regression, T-Test, F-Test, and testing the coefficient of determination. So it’s can be resulting the study which is states by partially that the net income is effected to the cash dividends. Operational cash flow not effected to the cash dividends. Then the net income and operational cash flow simultaneously effected to the cash dividends.
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