Analisis Pengaruh Laba Akuntansi dan Laba Tunai Terhadap Dividen Kas pada Perusahaan Real Estate yang Tedaftar di Bursa Efek Indonesia

Abstract

This study aims to determine the Effect of Accounting Earning and Cash Earning on Cash Dividends in Real Estate Companies Listed on the Indonesian stock exchange during the period 2010 to 2014. This study uses secondary words, namely financial report data from Real Estate companies that are accessed from the official website of the Indonesian stock exchange. The number of population in this study amounted to 60 companies but a sample study was conducted using purposive sampling method based on certain criteria, in order to obtain a sample of 16 companies. The data analysis technique used is a panel data multiple regression analysis model with the E-Views version 7. The research findings show that the variable accounting profit and cash profit on cash dividends. The results of the study show that the accounting profit variable is not significantly positive with the variable cash dividend. While the cash profit variable does not have a significant effect on cash dividends. Simultaneously, accounting profit and cash profit and cash profit significantly influence cash dividends and have an influence of 83.04% on cash dividend, while the remaining 16.96% is influenced by other factors not examined in this study.