Pengaruh Laba Bersih dan Arus Kas Operasional terhadap Kebijakan Dividen Pada Perusahaan yang Terdaftar Di BEI Periode 2007 – 2011

Abstract

This study aimed to analyze the influence of Net earning and Operating Cash flow to the Dividend Policy of companies in Indonesia Stock Exchange in 2007-2011. The samples in this study were 27 companies in Indonesia Stock Exchange in 2007-2011. And analyzed by multiple linear regresion. The result showed that Net Earnings had no significant influence on Dividend Policy, meanwhile Operating Cash Flow had a negative influence on Dividen Policy.