Pengaruh Laba Bersih, Arus Kas Operasi, dan Ukuran Perusahaan Terhadap Kebijakan Dividen pada PT. Waskita Karya Tbk (Persero) Medan

Abstract

The purpose of this study was to determine the effect of net income, cash flow and firm size on dividend policy in PT. Waskita Karya Tbk. Field. This type of research is a type of comparative causal research that uses quantitative methods. The population in research is financial statements such as income statements and cash flow statements for 3 years at PT.Waskita Karya Tbk. Field. The type of data used in this study is quantitative data while the data sources used in this study are secondary data. The technique of collecting data uses the method documentation of the financial statements of PT.Waskita Karya Tbk. Medan for 3 years. The data analysis technique used in the study is multiple regression analysis, with SPSS version 21 the results of the study show that net income has a negative and significant effect on dividend policy, cash flow has a positive and significant effect on dividend policy, and company size has no effect with dividend policy.