Pengaruh Profitabilitas, Arus Kas Operasi, Dan Arus Kas Bebas Terhadap Dividen Kas Pada Perusahaan Manufaktur Terdaftar  Di Bursa Efek Indonesia  Periode 2005 - 2009

Nasution, Emmi Suryani

doi:10.37598/jam.v2i1.264

Cited by 3 publications

(4 citation statements)

References 1 publication

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“…M. Ramli and M. Arfan (2011) also stated that net income has a positive effect on dividends, this means that companies that earn large net profits will tend to give high dividends. According to Emmi Suryani, et al (2012) stated that generally the amount of dividends distributed to shareholders is based on the amount of profit, where the company will increase dividends if there is an increase in profits. Sutrisno (2009:269) also states the same opinion that the greater the net profit obtained, the greater the dividend paid, and vice versa if the small profit the dividend paid is also small.…”

Section: Table 3 Dividend Payout Ratio (Dpr) Correlation Coefficient ...mentioning

confidence: 99%

“…However, a decrease in the amount of dividends paid is considered a symptom of a decrease in the company's health level [6]. For companies, dividend payments can be used to strengthen the company's position in seeking additional funds in the capital market [7]. The dividend policy indicator is the dividend payout ratio, which is a ratio that measures the ratio of dividends per share to the company's net income [8].…”

Section: Introductionmentioning

confidence: 99%

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Case of Dividend Payout Ratio (DPR): Evidence on Manufacturing Companies in the Consumer Goods Industry Sector Listed on the Indonesia Stock Exchange

Surtikanti

Octavia

Martina

2022

ICOBEST

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This research aims to determine the effect of Net Profit and Debt Equty Ratio on the Dividend Payout Ratio. This research was conducted on Manufacturing Companies in the Consumer Goods Industry Sector Listed on the Indonesia Stock Exchange.The research method used is descriptive analysis and verification analysis method with a population of 185 financial reports from 37 companies with sample selection using the Purposive Sampling method and the research sample obtained is 50 financial statements from 10 companies. The data analysis method used is multiple linear regression analysis, correlation coefficient analysis, coefficient of determination analysis, and hypothesis testing using ttest. The results showed that the Dividend Payout Ratio was significantly affected by Net Profit with a positive relationship, and significantly influenced by the Debt to Equity Ratio with a negative relationship. Partially, the Dividend Payout Ratio is more dominantly influenced by Net Profit compared to the Debt to Equity Ratio, it means that the greater the net profit obtained, the greater the dividend paid. The results of this research are expected to provide input for investors in analyzing the Dividend Payout Ratio.

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Section: Table 3 Dividend Payout Ratio (Dpr) Correlation Coefficient ...mentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Case of Dividend Payout Ratio (DPR): Evidence on Manufacturing Companies in the Consumer Goods Industry Sector Listed on the Indonesia Stock Exchange

Surtikanti

Octavia

Martina

2022

ICOBEST

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“…Selisih antara akumulasi pendapatan dan biaya hanya mempunyai dua kemungkinan saja, yakni akan bernilai laba atau Accounting 2(1) 2020 | 1-17 rugi yang dicapai oleh perusahaan. Selain itu, menurut Hamzah,Dkk, (2014) dalam Asmarina, Nisa (2016) mengatakan bahwa laba menurut akuntansi merupakan total akhir yang berasal dari selisih harga pokok penjualan, biaya administrasi, dan umum Berdasarkan beberapa pengertian laba diatas, maka dapat disimpulkan laba adalah istilah akuntansi yang menginterpretasikan kalkulasi dari selisih semua pendapatan dan biaya yang dikeluarkan oleh suatu perusahaan atau pelaku usaha dalam satu periode akuntansi tertentu.…”

Section: Laba Menurut Akuntansiunclassified

Persepsi Pedagang Kaki Lima di Pasar Tradisional Mengenai Keuntungan

Kirana

Ryketeng

2021

BIJAC

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This paper discusses how the street vendors’s profit perception and the way to determine profit at Pasar Tradisional Limbung, Kabupaten Gowa. This research is qualitative descriptive research that uses hermeneutic approach as an analytical method. The result of this research indicates that the street vendor has various perceptions and mathematically different way to determine profit with accounting calculation system. The results of the research obtained four profit perceptions those are “The Material Profit” or cash profit is the profit that used for fulfilling personally economic family’s needs. “The Benefits of Inner Satisfaction” is the profit when they can share “their income” with their family and look their family’s happiness. “The Spiritual Advantage” is profit that refer to informant’s habitual that always to be thankful to God for all the sustenance they get. Other than that, the way of the street vendor to determine profit sometimes they missed one of the components of profit calculation such as labor cost or overhead costs.Penelitian ini membahas bagaimana persepsi Pedagang Kaki Lima (PKL) mengenai keuntungan beserta cara Pedagang Kaki Lima (PKL) menentukan laba atau keuntungan di Pasar Tradisional Limbung Kabupaten Gowa. Penelitian ini merupakan penelitian kualitatif deskriptif dengan menggunakan pendekatan hermeneutika sebagai metode analisisnya. Hasil penelitian ini mengindikasikan bahwa Pedagang Kaki Lima (PKL) mempunyai persepi dan cara perhitungan laba atau keuntungan yang bervariasi dan berbeda secara matematis dengan perhitungan dalam ilmu akuntansi. Hasil penelitian diperoleh empat persepsi “keuntungan” yaitu: “Keuntungan materi” atau keuntungan dalam bentuk uang yaitu keuntungan berupa uang yang digunakan untuk memenuhi kebutuhan ekonomi keluarga mereka secara pribadi. “Keuntungan kepuasan batin” yaitu keuntungan ketika mereka bisa berbagi dengan anggota keluarga dan melihat keluarga mereka bahagia. “Keuntungan spiritual” yaitu keuntungan yang merujuk kepada perilaku informan yang selalu bersyukur kepada Tuhan Yang Maha Esa atas rezeki yang mereka dapatkan. Selain itu, cara pedagang kaki lima (PKL) dalam perhitungan keuntungan sering kali melewatkan satu komponen perhitungan keuntungan baik biaya tenaga kerja maupun biaya overhead.

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“…Besar kecilnya arus kas suatu perusahaan dapat mempengaruhi kemampuan untuk membayar hutang-hutang yang harus segera dipenuhi. Arus kas juga bisa menunjukkan efektif atau tidaknya suatu perusahaan dalam mengelola dana, sebab suatu laporan yang merinci arus dana sangat penting bagi perusahaan, dengan demikian dapat diketahui bagaimana perusahaan memperoleh dan menggunakan dana (Nurmiati 2018)…”

Section: Pendahuluanunclassified

Pengaruh Perubahan Arus Kas Operasi terhadap Likuiditas dan Profitabilitas pada Perusahaan Manufaktur yang Terdaftar di BEI

Wardiningsih

2021

yasin

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This study aims to determine the effect of operating cash flow on liquidity and profitability in manufacturing companies listed on the Indonesia Stock Exchange for the 2015-2019 period. The population in this study were manufacturing companies in 2015-2019, which amounted to 155 companies. The sampling technique used was purposive sampling technique so that a sample of 28 companies was obtained. The data analysis technique used simple linear regression analysis. Based on the results of the t-test with SPSS IBM 20, it was found that operating cash flow had no effect on liquidity as proxied by the Current Ratio (CR) because the t-count value was smaller than t-table (0.427 < 1.665) and significant value (0.670 > 0.05), and operating cash flow has an effect on profitability which is proxied by Return On Assets (ROA) because the value of t-count is greater than t-table (2.646 > 1.665) and significant value (0.010 < 0,05).

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Pengaruh Profitabilitas, Arus Kas Operasi, Dan Arus Kas Bebas Terhadap Dividen Kas Pada Perusahaan Manufaktur Terdaftar Di Bursa Efek Indonesia Periode 2005 - 2009

Cited by 3 publications

References 1 publication

Case of Dividend Payout Ratio (DPR): Evidence on Manufacturing Companies in the Consumer Goods Industry Sector Listed on the Indonesia Stock Exchange

Case of Dividend Payout Ratio (DPR): Evidence on Manufacturing Companies in the Consumer Goods Industry Sector Listed on the Indonesia Stock Exchange

Persepsi Pedagang Kaki Lima di Pasar Tradisional Mengenai Keuntungan

Pengaruh Perubahan Arus Kas Operasi terhadap Likuiditas dan Profitabilitas pada Perusahaan Manufaktur yang Terdaftar di BEI

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