Pengaruh Cash Flow, Return on Equity, Kesempatan Investasi, Net Income Terhadap Dividend Cash Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (Periode 2019-2022)

Abstract

This research aims to test and determine the influence of Cash Flow, Return on Equity, Investment Opportunities, Net Income on Dividend Cash of manufacturing companies listed on the Indonesia stock exchange (period 2019-2022). The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange (BEI) from 2019 to 2022. The research sample was selected using the Purposive Sampling Technique and a sample of 47 companies was obtained. The data used are financial reports from sample companies published on the website www.idx.co.id. This research variable consists of independent variables, namely Cash Flow, Return on Equity, Investment Opportunities, Net Income and the depedent variable, namely Dividend Cash. The data analysis method used in this research is multiple linear regression. Data was processed using SPSS. The results of this research show that Cash Flow has a positive effect on Dividend Cash, Return on Equity has a positive effect on Dividend Cash, Investment Opportunities has a positive effect on Dividend Cash, Net Income does not have a positive effect on Dividend Cash. The result also show that Cash Flow, Return on Equity, Investment Opportunities, Net Income simultaneously have a significant effect on Dividend Cash.