CASH FLOWS EFFECT ON CASH DIVIDEND (SURVEY ON FOOD AND BEVERAGE COMPANY IS LISTED ON THE INDONESIAN STOCK EXCHANGE)
Jayaatmaja, Muh. Alan
Anggada, Gilang Dwi
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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.