Pengaruh Rups, Cash Flow, Net Income, Profitability, Investment Oppurtunity Set terhadap Cash Dividend pada Perusahaan Go Public yang Terdaftar di Bursa Efek Indonesia (Periode 2018-2021)

Abstract

This study aims to examine and determine the effect of RUPS, Cash Flow, Net Income, Profitability, Investment Opportunity Set on Cash Dividends in go public companies listed on the Indonesian stock exchange (2018-2021 period). This study also aims to determine which benchmark has the most significant relationship with Cash Dividends. The population in this study were all banking companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2021. The research sample was selected using the Purposive Sampling Technique and a sample of 12 companies was obtained. The data used are the financial statements of the sample companies which are published on the website www.idx.co.id. The Variables of this study consist of independent Variables, namely GMS, Cash Flow, Net Income, Profitability, Investment Opportunity Set and the dependent Variable, namely Cash Dividends. The data analysis method used in this study is multiple linear regression. Data were processed using SPSS software version 20. The results of this study showed that Cash Flow had a negative and insignificant effect on the existence of Cash Dividends, Net Income had a positive and significant effect on Cash Dividends. Profitability has a negative and insignificant effect on Cash Dividend, IOS has a positive and insignificant effect on Cash Dividend. The coefficient value of r Square regression equation is 0.88 which means that the influence of the independent Variables namely Cash Flow, Net Income, Profitability, and IOS on Cash Dividend is 88%.