Analisis Hubungan Laba Akuntansi dan Laba Tunai dengan Deviden Kas pada Peresahaan Konsumsi yang Go Public Di Bursa Efek Indonesia
| Main Author: | Sitepu, Fitri Anita Br |
|---|---|
| Other Authors: | Siregar, Narumondang Bulan |
| Format: | Student Papers |
| Bahasa: | ind |
| Subjects: | |
| Online Access: |
http://repository.usu.ac.id/handle/123456789/18979 |
Daftar Isi:
- This study aims to determine the relationship between accounting earnings and cash earnings with cash dividends from companies that go public consumption in Indonesia Stock Exchange. This test uses the correlation, which determines whether there is any relationship or correlation between accounting earnings and cash earnings in cash dividends Variables used in this research is accounting earnings, cash earnings, and cash dividends. Source of data used in this research is secondary data, the published financial statements. Data were obtained from the Indonesian Capital Market Directory. This study used statistical analysis as a method of analyzing the data, Spearman's rank correlation coefficient model used to analyze the correlation in this study. Results of previous research stating that there is a positive relationship, significant, and the strong link between accounting earnings and cash earnings with cash deviddens. The results suggest there is a positive relationship between accounting earnings and cash earnings in cash dividends but not significant.
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