ANALISIS HUBUNGAN ANTARA LABA AKUNTANSI DAN LABA TUNAI DENGAN DIVIDEN KAS
<p class="Style1"><em>The objective </em>of <em>the msearch is to examine the relationship between ac-counting income and cash income with cash dividend of consumergood industrylisted in Jakarta Stock Exchange . This adopted correlational method, which determined </em><em>whether there was relation orcorrelation between accounting income and cash</em></p><p class="Style1"><em>The variables understudy were accounting income, cash income and cash </em><em>dividend. The sou</em><em>4</em><em>ce of this research data was secondary data, in the form of annual </em><em>financial statement published by Pusat Referensi Pasar Modal Bursa Efek Jakarta . The analysis used were Spearman's Rank correlation coefficient.</em></p><p class="Style1"><em>The result of the analysis and discussion revealed that there was positive </em><em>and significant relationship between accounting income with cash dividend and cash </em><em>income with cash dividend , where the accounting income has greater influence </em>on <em>cash &Mend compared with cash income.</em></p><p class="Style1"><strong><em>Keywords </em></strong><em>:Accounting income, cash income, cash dividends.</em></p>