CASH FLOWS EFFECT ON CASH DIVIDEND (SURVEY ON FOOD AND BEVERAGE COMPANY IS LISTED ON THE INDONESIAN STOCK EXCHANGE)
No Thumbnail Available
Date
2011-03-14
Journal Title
Journal ISSN
Volume Title
Publisher
2nd International Conference on Business and Economic Research (2nd ICBER 2011)
Abstract
Investors, especially shareholders expect return on investment that they bear in the company. One form of the yield
is cash dividends. The level of cash dividend can be known through analysis of net income and level of information
available cash. However, sometimes the information net income is less effective in providing accurate information
about the level of available cash as compared with cash flow information.
Research method which writer use is associative method which is causal (cause-effect). Technique of data
collecting conducted with research archives through the search with the computer to the official website of the
Indonesian Stock Exchange (Indonesian Stock Exchange) and doing library research by literature review relevant to
the problems examined.
The results showed that the first, the overall cash flow has no significant influence on the distribution of cash
dividends. Level the relations are very low with a correlation coefficient of 0.180 and the relationship is directly
proportional or positive. Second, the cash flow of each activity that has no significant influence on the distribution of
cash dividends. However, the effect of cash flow from investing activities to cash dividend of 2.6% is the most
dominant compared with the effect of cash flow from operating activities and cash flows from financing activities.
Description
Keywords
cash dividends,, cash flows,, investment