Pengaruh laba akunansi, laba tunai, arus kas operasi, dan tarif pajak terhadap dividen kas

  • RIZAL DWI PUTRANTO UNIVERSITAS SARJANAWIYATA TAMANSISWA

Abstract

ABSTRACT


The population in this study is a company engaged in the financial sector listed on the Indonesia Stock Exchange and earn profits and distribute cash dividends to shareholders from 2010-2015. Variables examined by the author include Accounting Profit (X1), Cash Advance (X2), Operating Cash Flow (X3), Tax Rate (X4), and Cash Dividend (Y). The sample in this study amounted to 54. Data collection techniques that will be done is documentation technique that is by collecting data in the form of financial statements of each sample company every period of research (2010 - 2015), while the data analysis techniques using multiple regression analysis supported by F test and T test and the classical assumption test which consist of multicolinearity test, normality test, and heterokedastisity test.


Result of research with 5% or 0,05 significance level indicates that accountancy earnings have significant effect to cash dividend (0,001 <0,05), cash income has significant effect to cash dividend (0,003 <0,05), operating cash flow has significant effect to dividend cash (0,003 <0,05), and tax rate have significant effect to cash dividend (0,023 <0,05). Simultaneously variable of accountancy profit, cash profit, operating cash flow and tax rate have an effect on signifikan to cash dividend of banking sector companies listed in BEI.


 

Published
2018-12-21
How to Cite
PUTRANTO, RIZAL DWI. Pengaruh laba akunansi, laba tunai, arus kas operasi, dan tarif pajak terhadap dividen kas. JURNAL EKOBIS DEWANTARA, [S.l.], v. 1, n. 1, dec. 2018. Available at: <http://jurnalfe.ustjogja.ac.id/index.php/ekobis/article/view/485>. Date accessed: 22 mar. 2019.
Section
Articles