THE EFFECT OF DIVIDEND POLICY ON THE FINANCIAL PERFORMANCE IN YEAR LQ45 incorporated in 2010.

Evi Fitri Yani

Abstract


Investors who invest by buying shares of the company cer-
tainly expects a return on their investment may be cap-
ital gains and dividends. In setting the dividend policy,
management of course very concerned about the company
generated net income and cash available on the company.
The amount of cash
ows from operating activities is an
indicator that determines whether a company's operations
can generate sucient cash
ow to repay loans, maintain
the ability of the company's operations, pay dividends and
make new investments without relying on revenue sources.
Sales is one of the activities that companies can determine
the amount of revenues and prots earned from the sale of
the company. Total sales of total operating revenues de-
rived from the acquired companies. This study aims to es-
timate and analyze the in
uence of performance appraisal
in 45 companies incorporated in LQ45 based on the value
of net income, operating cash
ow, and sales during 2010,
primarily related to the level of dividend payout ratio. In-
dependent variable used is the value of net income (EAT),
operating cash
ow (Cash Flow), and Sales (Sales) with the
dependent variable is Divident Payout Ratio (DPR). The
method used is a data analysis of causal studies. Estima-
tion results with the tool of SPSS 17 shows that sales have
an in
uence on the divident payout ratio using T-test statis-
tics, this proves that the eect of sales while net income and
operating cash
ows do not aect the dividend payout rati

Full Text:

Full Paper

Download File : 12789-35975-1-PB.pdf aneka ragam manfaat dan khasiat sejuta manfaat artikel unik sejarah kerajaan