Hubungan Laba Bersih Dan Arus Kas Operasi Terhadap Dividen Kas

Abstract

The objective of this research is to determine the relationship between net income and operating cash flows with cash dividends. This research uses data of world top public company (based on OSIRIS data) for 2007 financial statement. Net income and operating cash flows are defined as independence variables and cash dividends as dependence variable. This research uses descriptive statistics analysis, Pearson’s Correlation. The result is a positive significant relationship between net income and operating cash flows with cash dividends. Significant relationship means that the value of cash dividends is influenced significantly by the value of net income and operating cash flows. Positive relationship happens when the value of independent variables which are net income and operating cash flows increase, in that result the increase of the value of dependent variable that is cash dividends