ANALISA LABA AKUNTANSI DAN LABA TUNAI TERHADAP DIVIDEN KAS PADA PERUSAHAAN FARMASI TAHUN 2013 -2017

Authors

  • April Lestari Universitas Pamulang
  • Rakhmawati Oktavianna Universitas Pamulang

DOI:

https://doi.org/10.32493/ekop.v1i2.6594

Abstract

This study aims to examine the relationship between accounting earning and cash earning with cash dividend in the pharmaceutical sub-sector companies listed on the Indonesian Stock Exchange during the periode of 2013 to 2017. This study uses secondary data, namely financial report sata from manufacturing companies that are accessed from the official websitre of the Indonesia Stock Exchange. The selection of samples in this study used a purposive sampling technique, namely the technique of collecting samples with certain considerations or sample selection techniques with certain criteria aimed at getting a representative sample according to the specified criteria. The data analysis model used is multiple regression analysis. In addition to using data analysis in this study is an analysismethod with EViews  statistical tools version 9. Based on the result of the study show that partially accounting earnings affect cash dividends while cash earnings do not affect cash dividends but simultaneously accounting earnings and cash earnings have a significant effect on cash dividends.

Author Biographies

April Lestari, Universitas Pamulang

Accounting Department

Rakhmawati Oktavianna, Universitas Pamulang

Acconting Department

References

Ambarwati, E,R, Diah, W. (2010). Asuhan Kebidanan Nifas. Yogyakarta: Nuha Medika

Arthur J. Keown, (2008). Manajemen Keuangan, Edisi 10, Jakarta: PT Macanan Jaya Cemerlang

Basuki, Agus Tri and Prawoto, Nano. (2016). Analisis Regresi Dalam Penelitian Ekonomi & Bisnis : Dilengkapi Aplikasi SPSS & EVIEWS. Depok : PT Rajagrafindo Persada

Brigham, Eugene F dan Joel F. Houston. (2011). Dasar – Dasar Manajemen Keuangan. Edisi 11. Erlangga. Jakarta.

Bustanul, Arifin. (2012). Perbedaan Kecenderungan Pengungkapan Corporate Social Responsibility Pengujian Terhadap Manejemen Laba Akrual dan Manajemen Laba Real. E-Jurnal Ekonomi UNTIRTA.

Harahap, Rosna Khairani. (2007)."Hubungan Antara Laba Akutansi dan Laba Tunai Dengan Dividen Kas pada Perushaan Manufaktur yang Terdaftar di BEJ". Jurnal Akuntansi, Volume 7, Nomor 1, Januari, hal 51-72

Kieso, Donald E., et al. (2010). Akuntansi Intermediate. Jakarta: Erlangga.

Mulyani, Hani Sri, (2015). Pengaruh Laba Tunai dan Laba Akuntansi terhadap Dividen Kas: Jurnal Ilmiah Manajemen & Akuntansi. Volume 2, Nomor 2, Juli-Desember. Universitas Majalengka, hal 145-158

Subramanyam, KR dan John, J. Wild, (2010). Analisis Laporan Keuangan, Buku Satu, Edisi Sepuluh, Salemba Empat, Jakarta.

Sugiyono. (2016). Metode Penelitian Kuantitatif, Kualitatif dan R&D. Bandung: PT Alfabet.

Syamsul, Hadi, (2006). Prediksi Laba Dengan Menggunakan Informasi Arus Kas dan Manajemen Laba. Sinergi. Kajian Bisnis dan Manajemen. Edisi Khusus of Finance. Hal 99-109.

Wahyudi, Henri Dwi, dkk. (2016). Pengaruh Ukuran Perusahaan, Profitabilitas, Kebijakan Deviden, Dan Keputusan Investasi Terhadap Nilai Perusahaan (Studi Penggunaan Indeks Lq-45 Periode 2010 -2014). Volume 1, Nomor 2, Desember 2016: 156-164.

Widoyono, Mita Kusnendar Putri, (2011), “Analisa Dampak Faktor-Faktor Fundamental Perusahaan Terhadap Dividen Kas (Studi Kasus Di Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia)â€, Jurnal Manajemen dan Bisnis, Vol 15, No 2.

Winwin, Yadianti. (2010). Teori Akuntansi: Suatu Pengantar : PT Kencana, Jakarta.

www.idx.co.id

www.idnfinancials.com

Downloads

Published

2020-08-26

Issue

Section

Articles