Pengaruh Laba Bersih dan Arus Kas terhadap Dividen Tunai (Studi Kasus Pada Perusahaan Sektor Pertambangan Yang Terdaftar di Bursa Efek Indonesia Periode 2014-2019)

Ribka Natarmi, Liya Megawati

Abstract


Trade of war between the US and China has had a significant negative impact on the industry in Indonesia, one of which is the industrial sector mine. Not only the company but shareholders are also impacted such as the distribution of dividends is decreased because of declining profit and unstable cash flow of the company.This study aims to determine Net Profit, Cash Flow, and Cash Dividends with test and analyze how much influence Net Profit and Cash Flow have on Cash Dividends in Mining Sector Companies Listed on the IDX in 2014-2019. In this study, 48 mining companies entered the mining sector on the IDX. The method used in this study is purposive sampling, 7 companies are used as samples because they have met the sampling criteria. The analytical method used is descriptive analysis and verification analysis with a quantitative approach. Multiple linear regression analysis data, t-test, and F test. The results of this study show that net income affects cash dividends, cash flow has no significant effect on cash dividends, and simultaneously net income and cash flows have affected cash dividends.

 


Keywords


Net Profit, Cash Flow, Cash Dividend

Full Text:

PDF

References


Deisy, dkk. (2017). Analisis Pengaruh Arus Kas Operasi dan Laba Bersih Terhadap Dividen Kas Pada Perusahaan Properti yang Terdaftar di Bursa Efek Indonesia. Jurnal EMBA, Vol.5 No.1.

Fahmi, I. (2016). Pengantar Manajemen Keuangan. Bandung: CV ALFABETA.

Harahap, S.S. (2015). Analisis Kritis Atas Laporan Keuangan. Cetakan Kedua Belas. Jakarta: PT Raja Grafindo Persada.

Hery dan Widyawati. (2015). Akuntansi Keuangan Menengah 2. Jakarta: Bumi Aksara.

Isnaeni dan Herjdiono. (2015). Pengaruh Laba Bersih dan Arus Kas Operasi, Leverage dan Dividen Tahun Sebelumya Terhadap Dividen Tunai Studi Pada Perusahaan Manufaktur di Bursa Efek Indonesia. Jurnal Organisasi dan Manajemen, ISBN. 978-979-3649-81-8.

Kasmir. (2016). Analisis Laporan Keuangan. Jakarta: PT Raja Grafindo Persada.

Lestari, M. (2013). Pengaruh Laba Bersih dan Arus Kas Bebas Terhadap Dividen Tunai. Jurnal Akuntransi, Vol.1 No.2.

Murhadi, W.R. (2013). Analisis Laporan Keuangan, Proyeksi dan Valuasi Saham. Jakarta: Salemba Empat.

Rinjani, S. dan Hasanah, U. (2019). Pengaruh Laba Bersih dan Arus Kas Operasi Terhadap Dividen Tunai (Studi Pada Perusahaan Manufaktur Sub Sektor Farmasi Di Bursa Efek Indonesia Periode 2013 - 2018). Journal of applied managerial accounting. Vol.3 No.2.

Siregar, S.R. dan Hasanah, U. (2019). Pengaruh Laba Bersih dan Arus Kas Operasi Terhadap Dividen Kas (Studi Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2011-2015). Jurnal Akuntansi, Audit, dan Sistem Informasi Akuntansi, Vol.3 No.1.

Suryahadi, A dan Laoli. N. (2020, Januari 01). Sepanjang 2019 sektor pertambangan turun drastis, begini prospeknya di 2020. https://investasi.kontan.co.id/news/sepanjang-2019-sektor-pertambangan-turun-drastis-begini-prospeknya-di-2020




DOI: https://doi.org/10.30601/humaniora.v6i1.2406

Refbacks

  • There are currently no refbacks.


Copyright (c) 2022 Ribka Natarmi

Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

JURNAL HUMANIORA


Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

© Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum. Published by Center for Research and Community Service (LPPM) University of Abulyatama, Aceh, Indonesia. 2019

Flag Counter