FAKTOR-FAKTOR YANG MEMPENGARUHI DIVIDEN KAS PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2018-2019

bursa efek indonesia

Authors

  • Iswahyudi . Universitas Muhammadiyah Riau

DOI:

https://doi.org/10.36272/jes.v10i2.217

Keywords:

Cash Profit, Retained Earnings, Profitability, Operating Cash Flow, Cash Dividend

Abstract

In this study, the relationship between each variable and the cash dividends of mining companies listed on the Indonesia Stock Exchange 2018-2019 will be tested. This study uses quantitative research methods with secondary data types. Techniques in collecting data using obtained indirectly or taken from the company's financial statements through www.idx.co.id totaling 38 samples (19 x 2) from 134 populations. This study uses a purposive sampling technique that is based on the specified criteria. For the test, the researcher used multiple regression method. The results of this study indicate that cash income, retained earnings, profitability, and operating cash flow have a significant effect on cash dividends in mining companies listed on the Indonesia Stock Exchange (IDX) in 2018-2019. It can be seen that the cash profit t count 2,683 > 2,045 and a significant level of 0.012 < 0.05, retained earnings obtained a t arithmetic value of 2.737 > 2.045 and a significant level of 0.009 < 0.05, the profitability of the t count value of 3.173 > 2.045 and a significant level 0.004 < 0.05, and operating cash flow t arithmetic value 2.973 > 2.045 and significant level 0.006 < 0.05

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References

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Published

12/31/2021

Issue

Section

Articles