PENGARUH   LABA  BERSIH,  PERTUMBUHAN  PERUSAHAAN  DAN ROI TERHADAP DIVIDEN KAS PADA SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

Cash dividend is a dividend that cash payment to shareholders in accordance with the percentage of its shares. Net income is the excess of all revenues for all costs for a given period after deducting the income tax presented in the form of income statement. Net income and cash dividends have a relationship, if net income has increased it can be predicted that the dividend also increases, and conversely the decline of dividend received indicates the condition of the company is not good. Growth of the Company (growth) is the ability of the company to increase the size of asset increase existence, equity, profit and sales. To measure how large the company is growing within a certain period of time. Growth of companies and cash dividends have a relationship in which the company in the growth phase requires very much funding, because a company is pleased to use the company's profit from the use of outside party loans, because of the interest burden and date of time that has been agreed together. Thus the growth of the company affects the cash dividend. Return on investment or ROI is the return on investment that is calculated based on the distribution of revenue generated by the size of the invested capital. Return on Investment (ROI) and cash dividends have a relationship where the greater the ROI shows the company's performance is getting better, because the return of the investment is greater.The research aims to determine the development of net profit, growth of the company and Return on Investment (ROI) on cash dividends and to determine the impact of net profit, company growth and Return on Investment (ROI) on dividends of the food and beverage sub-sectors listed on the Indonesian stock exchange both simultaneously and partially. Locus Research is a sub-sector of food and beverage listed on the Indonesian Stock exchange from 2012-2018 period. Sampling is carried out using purposive sampling with the number of samples used as many as 5 companies in the food and beverage sub-sectors listed on the Indonesia Stock Exchange period 2012-2018. The secondary data source in this study took over from Indonesia Stock Exchange. The research methods used in this study are quantitative approaches. Data analysis techniques use multiple linear regression analyses and classical assumptions. Based on the results of net income, company growth and ROI are influential and significant to the cash dividend simultaneously whereas net profit and company growth are influential and significant to the cash dividend partially and ROI does not affectcash dividends partially.

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Pengaruh Net Profit Margin (NPM) Dan Debt To Assets Rasio (DAR) Terhadap Return Saham

Journal of Economic Bussines and Accounting (COSTING) ◽

10.31539/costing.v4i2.2042 ◽

2021 ◽

Vol 4 (2) ◽

pp. 838-845

Author(s):

Lusi Noviyanti ◽

Moh. Wahyudin Zarkasyi

Keyword(s):

Stock Returns ◽

Stock Return ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Secondary Data ◽

Profit Margin ◽

Coefficient Of Determination ◽

Normality Test ◽

Net Profit ◽

Food And Beverage

This study aims to determine the effect of Net Profit Margin and Debt to Assets Ratio on Stock Return. The sampling method using purposive sampling, obtained a sample of 13 companies. The research data uses secondary data, namely from the financial statements of the food and beverage subsector companies listed on the Indonesia Stock Exchange for the 2014-2018 period eith miltiple linear regression analysis testing with the help of SPSS version 22 using teh normality test, multicollinearity test, heteroscedasticity test, autocorrelation test, t test, f test and the coefficient of determination. The examiner shows that partially NPM has no effect on stock returns and DAR has no effect on stock returns. And simultaneously NPM and DAR have no effect on stock returns. Keyboards: Net Profit Margin (NPM), Debt to Assets Ratio (DAR), Stock return

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The Impact of Current Ratio, Debt to Equity Ratio, Net Profit Margin, and Total Asset Turnover Towards The Profit Changes Of Mining Companies Listed On Indonesia Stock Exchange Period 2016-2018

Quantitative Economics and Management Studies ◽

10.35877/454ri.qems1289 ◽

2020 ◽

Vol 1 (2) ◽

Author(s):

Tommy Minggus ◽

Mohammad Wasil ◽

I. G. A. Aju Nitya Dharmani

Keyword(s):

Regression Analysis ◽

Data Analysis ◽

Stock Exchange ◽

Secondary Data ◽

Current Ratio ◽

Mining Companies ◽

Net Profit ◽

Asset Turnover ◽

Equity Ratio ◽

The Impact

This study aims to determine whether CR, DER, NPM, and TATO effect profit changes. The population in this research are mining companies listed in the Indonesia Stock Exchange period 2016-2018 consisting of 48 companies. Sampling was done by purposive sampling and 15 companies were selected. The data in the study comes from the secondary data obtained through the documentation technique. Data analysis with multiple regression analysis using SPSS for Windows version 18. The results showed that there was significant influence simultaneously between CR, DER, NPM, and TATO to Profit Changes. Based on the partial test, the conclusion CR and TATO has positive and not significant effect on profit changes. DER has negative and not significant effect in profit changes. NPM has positive and significant effect on profit changes.

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Analysis of Factors Affecting Dividend Policy

JURNAL AKUNTANSI DAN BISNIS Jurnal Program Studi Akuntansi ◽

10.31289/jab.v4i1.1431 ◽

2018 ◽

Vol 4 (1) ◽

Author(s):

Wenny Anggeresia Ginting

Keyword(s):

Cash Flow ◽

Significant Influence ◽

Dividend Policy ◽

Stock Exchange ◽

Secondary Data ◽

General Meeting ◽

Net Income ◽

Factors Affecting ◽

Analysis Technique ◽

Net Profit

Dividend policy is the company's decision to pay part or all of the profits earned to shareholders specified in the GMS (General Meeting of Shareholders). The independent variables in this study are net profit (profitability) measured through ROE, cash flow and debt (leverage) as measured through DER. While the dependent variable in this research is dividend policy measured by DPR. The purpose of this research is to test and analyze whether ROE, cash flow and DER have significant influence to DPR on Service and Investment Company listed in Indonesia Stock Exchange period 2012-2014. This study uses secondary data with documentation study method in the form of annual financial statements of the company from 2012-2014. The approach used in this research is quantitative with purposive sampling sampling method. Of the 60 companies, only 17 companies were selected to meet the criteria for sampling. Data analysis technique used is multiple linear regression. The value of R Square (R²) is 0.328 which indicates that the variation of dividend policy variables can be explained by variation of net income, cash flow, and debt variable by 32.8%. The results showed that simultaneously net income, cash flow and debt have a positive and significant impact on dividend policy. Partially net profit (profitability) has no significant effect on dividend policy, cash flow has positive and significant influence to dividend policy, and debt (leverage) have a significant effect on dividend policy.Keywords : Profitability; Cash flow; Leverage; Dividend Policy

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Capital Structure and Organizational Performance: Evidence from Nigerian Food and Beverage Companies

South Asian Journal of Social Studies and Economics ◽

10.9734/sajsse/2019/v4i230121 ◽

2019 ◽

pp. 1-9

Author(s):

G. T. Ayo-Oyebiyi

Keyword(s):

Capital Structure ◽

Financial Performance ◽

Organizational Performance ◽

Stock Exchange ◽

Secondary Data ◽

Food And Beverages ◽

Beverage Industry ◽

Food And Beverage Industry ◽

Food And Beverage ◽

The Impact

This study seeks to investigate the impact of capital structure on the performance of organizational performance with particular reference to Nigerian Food and Beverage Companies. Secondary data was used for this study. It was adopted from the audited financial statements of the listed food and beverages companies in the Nigerian Stock Exchange (NSE), for the period of the year 2014 – 2018. The method of analysis used was Pearson Moment Correlation Coefficient and Linear Regressions. The results reveal that firm leverage, tangibility of assets and liquidity have an inverse relationship with the financial performance of the Nigerian food and beverage industry, while, growth and firm’s size have a positive relationship with the financial performance of Nigerian food and beverages industry. The study, recommends that Nigerian Food and Beverage should, therefore, strike a balance between their choice of capital structure and the effect on its performance as it affects the shareholder's risks.

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Effect of Operating Costs, Total Debt, and Sales Volume on Net Profit (Study on Coal Sub-Sector Mining Companies Listed on the Indonesia Stock Exchange for the 2017-2019 Period)

Owner ◽

10.33395/owner.v6i1.521 ◽

2022 ◽

Vol 6 (1) ◽

pp. 72-84

Author(s):

Leny Suzan ◽

Nikita Melisa Siallagan

Keyword(s):

Stock Exchange ◽

Secondary Data ◽

Operating Costs ◽

Sales Volume ◽

Net Income ◽

Mining Companies ◽

Total Debt ◽

Panel Data Regression ◽

Net Profit ◽

Negative Effect

The purpose of this study is to test and provide an analysis of the effect of operating costs, total debt, and sales volume on net income in coal sub-sector mining companies listed on the Indonesian stock exchange for the 2017-2019 period. In this study there were 22 companies. The technique used is purposive sampling and the number of samples that meet the criteria are 12 companies with a period of 3 years. The research method used is descriptive quantitative and uses secondary data derived from the company's financial statements, while the model used to test the research is panel data regression. The results of the study state that simultaneously operating costs, total debt, and sales volume affect the net profit of coal sub-sector companies listed on the Indonesia Stock Exchange for the 2017-2019 period by 83.9246%. Partially, it shows that the operational cost variable has a significant negative effect on net income and sales volume has a significant positive effect on net income, while total debt has no partial effect on net income.

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Effects of Financial Determinants on Dividend Payout: Evidence from Nepalese Retail Banks

The Batuk ◽

10.3126/batuk.v7i1.35344 ◽

2021 ◽

Vol 7 (1) ◽

pp. 24-37

Author(s):

Makshindra Thapa

Keyword(s):

Stock Exchange ◽

Secondary Data ◽

Cash Flows ◽

Dividend Payout ◽

Book Value ◽

Net Profit ◽

Negative Effect ◽

Retail Banks ◽

The Impact ◽

Positive Effect

This paper aims to examine the impact of five commonly used dividend determinants as; net profit, cash flow, size, market to book value, and slack on the dividend payout ratio of 19 Nepalese commercial banks. This study uses secondary data collected from annual financial statements of the banks listed on the Nepal Stock Exchange. A total of 95 observations of the variables five fiscal years are considered. The method used casual comparative research design and regression analysis is conducted. The results showed a positive and significant effect of two variables; market to book value and slack on dividend payout ratio. The result also showed the positive effect of size on the dividend payout ratio. However, the results indicated a negative effect of profitability and cash flows on the dividend payout ratio of the banks.

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Pengaruh Laba Bersih, Arus Kas Bebas, Dan Arus Kas Operasi Terhadap Dividen Tunai Pada 12 Perusahan Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia (Periode 2012-2018)

Ekonam: Jurnal Ekonomi, Akuntansi & Manajemen ◽

10.37577/ekonam.v1i2.215 ◽

2020 ◽

Vol 1 (2) ◽

pp. 101-112

Author(s):

Ardinal Djalil

Keyword(s):

Cash Flow ◽

Stock Exchange ◽

Free Cash Flow ◽

Coefficient Of Determination ◽

Net Income ◽

Cash Dividend ◽

Difficult Decision ◽

Dividend Payments ◽

Net Profit ◽

Operating Cash Flow

Abstract : Cash Dividends are the most common type distributed by companies to shareholders. Because cash dividends help reduce the risk of uncertainty in shareholder investment activities. And for companies dividend payments can be used to strengthen the company's position in finding additional funds in the capital market. In determining the amount of dividends to be distributed by management is often faced with a difficult decision. This difficulty is caused by management having to consider paying dividends that are smaller, larger, permanent or stable, because any decision on dividend payments will result in investors acting on the company's shares. This study aims to analyze the effect of net income, free cash flow and operating cash flow on cash dividends. Data was obtained from companies listed on the Indonesian stock exchange in the period 2010-2016. This research uses descriptive verification research method. The independent variables in this study are Net Income (X1), Free Cash Flow (X2), and Operating Cash Flow (X3) and the dependent variable in this study is Cash Dividend (Y). The results of the study and discussion show that in partial testing (t-test), obtained from the tcount for Net Profit of 2.727 and tcount for Free Cash Flow of 2.086 is greater than the table of 1.989. For Operating Cash Flow variable has no influence on Cash Dividends. The assessment can be seen from the tcount for Operating Cash Flow of -1.201 smaller than t table 1.989. Whereas in simultaneous testing (F test), Net Profit (X1), Free Cash Flow (X2) and Operating Cash Flow (X3) simultaneously affect Cash Dividends. The coefficient of determination obtained by 16%, while the remaining 84% is influenced by other factors ignored by the writer in this study.

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PENGARUH NET PROFIT MARGIN, ARUS KAS OPERASI DAN REPUTASI AUDITOR TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR PERIODE 2014-2017

AJAR ◽

10.35129/ajar.v2i02.79 ◽

2019 ◽

Vol 2 (02) ◽

pp. 1-18

Author(s):

Stefanie Stefanie ◽

Loh Wenny Setiawati

Keyword(s):

Cash Flow ◽

Stock Return ◽

Stock Exchange ◽

Secondary Data ◽

Profit Margin ◽

Net Income ◽

Manufacturing Companies ◽

Net Profit ◽

Operating Cash Flow ◽

Auditor Reputation

Investments are made by investors to get a return. Return is a profit of an investment. Stock Return has a significant effect in determining the value of company’s stock. Investors will be interested to invest in companies with a high return. This research aimed to analysis the effect of net profit margin, operating cash flow and auditor reputation for the period 2014 – 2016 to stock return for the period 2015 – 2017 on manufacturing companies that listed on Indonesia Stock Exchange. Net profit margin is calculated by using net income after tax divided by total net sales for the period from audited financial statements. This research used secondary data which is from financial reports with purposive sampling. Research sample counted 55 manufacturing companies listed in Indonesia Stock Exchange period 2014 – 2017. The results of this research showed that net profit margin and auditor reputation do not have a significant effect on stock return while operating cash flow has a significant effect on stock return.

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The Effect of Audit Quality, Previous Year's Audit Opinion, And Company Growth on the Acceptance of Going Concern Audit Opinions

Academia Open ◽

10.21070/acopen.4.2021.1991 ◽

2021 ◽

Vol 4 ◽

Author(s):

Dewi Anggraeni ◽

Nurasik

Keyword(s):

Sampling Method ◽

Audit Quality ◽

Stock Exchange ◽

Secondary Data ◽

Analysis Method ◽

Audit Opinion ◽

Going Concern ◽

Food And Beverage ◽

Audit Opinions ◽

Company Growth

This study aims to analyze the Effect of Audit Quality, Previous Year's Audit Opinion, and Company Growth on the Acceptance of Going Concern Audit Opinions in Food and Beverage Companies Listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. The sampling method used is purposive sampling method. The number of companies that were sampled in this study were 10 Food and Beverage companies listed on the IDX in the 2015-2019 period. The data used is secondary data. The data analysis method used in this study is Logistic Regression with SPSS 23. The results of this study indicate that audit quality has an effect on the acceptance of going concern audit opinions. The previous year's audit opinion has an effect on the acceptance of going-concern audit opinion. Company growth has an effect on going concern audit acceptance.

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Perbedaan Kinerja Keuangan Dan Relevansi Nilai Sebelum Dan Sesudah Penerapan Konvergensi Psak Ke Ifrs Studi Pada Perusahaan Non Keuangan Yang Terdaftar Di Bursa Efek Indonesia

JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK ◽

10.25105/jipak.v7i2.4500 ◽

2019 ◽

Vol 7 (2) ◽

pp. 55

Author(s):

Raden Rosiyana Dewi ◽

Reslini Femila

Keyword(s):

Capital Market ◽

Value Relevance ◽

Stock Exchange ◽

Secondary Data ◽

Company Performance ◽

Net Income ◽

Financial Report ◽

Book Value ◽

Fixed Assets ◽

The Impact

The purpose of this study to examine whether there are differences in the increase or decrease the impact of the third application of IFRS adoption of SFAS IA1 has issued the applicable date of January 1, 2008, the PSAK 13 on Investment Property, PSAK 16 on Fixed Assets, and PSAK 30 of the Lease, the companies are already applying IAS adoption. Tests conducted on the influence of the application of the convegence offinancial performance, as seen from the company's size, activity, Solvency, Growth, Profitability, and Investment Company performance. And Testing the influence of convergence on the value relevance of financial information of the relevance value of the company seen net income and equity book value to price shares of the company. Thesis inconnection with GAAP to IFRS convergence series launched by IAI in 2008. The research was carried out on non-financial companies listed on the Stock Exchange Indonesia (BEI) and using secondary data derived from the financial report and the Indonesian Capital Market Directory (ICMD) in the period 2006-2010. Authors obtain the 36 companies selected as the study sample.

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