Open AccessPengaruh Laba Bersih Terhadap Dividen Kas Pada Perusahaan PT. Indofood CBT Sukses Makmur Tbk
Author(s) -
Herman Intang
Publication year - 2022
Publication title -
jurnal akuntansi dan keuangan
Language(s) - English
Resource type - Journals
eISSN - 2810-0735
pISSN - 2809-851X
DOI - 10.54259/akua.v1i1.156
Subject(s) - business , business administration , profit (economics) , economics , microeconomics
Among the main sources of companies to decide on dividend payments to investors was profit, management also considers whether to retain profits (not distributed to investors) for the purpose of purchasing fixed assets in order to improve company operations which have an impact on the company's ability to generate profits. This study takes data on net income and cash dividends of PT. Indofood CBT Sukses Makmur Tbk for seven years, starting from 2014 to 2020. This research is a quantitative research that is classified as parametric statistical inferential research, examines the effect, including the associative hypothesis, uses ratio data, which is the highest type of data in the study, then uses one independent variable. and one dependent variable, so that the analytical tool used is simple regression analysis. The results showed that there was a positive and significant influence between net income and cash dividends at PT Indofood CBP Sukses Makmur Tbk. This can be seen in the significance value of 0.02 the T table value of 2.570.