The Influence of Net Profit and Cash Flow on Dividen Policy in Food and Beverage Sub-Sector Companies Listed on the Indonesian Stock Exchange

Rizki Zahra, Sukma Lesmana

Abstract


The aim of this research is to examine and analyze the influence of net profit on dividend policy, the influence of cash flow on dividend policy, and the influence of net profit and cash flow on dividend policy in food and beverage sub-sector companies listed on the Indonesia Stock Exchange (BEI). The approach used in this research is an associative approach. The population in this research is all food and beverage sub-sector companies listed on the IDX. The sample in this study used saturated sampling, totaling 11 food and beverage sub-sector companies listed on the IDX. The data collection technique in this research uses secondary data. The data analysis technique in this research uses a quantitative approach. The data analysis technique in this research uses the Classic Assumption Test, Multiple Linear Regression, t Test and F Test, and Coefficient of Determination. Data management in this research uses the SPSS 24 software program. The results of this research prove that Net Profit has a negative effect on Dividend Policy, Cash Flow has a significant effect on Dividend Policy. And Net Profit and Cash Flow have no effect on Dividend Policy.


Keywords


Net Profit, Cash Flow, Dividend Policy.

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References


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DOI: https://doi.org/10.30596/miceb.v1i0.505

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