ANALISIS PENGARUH LABA AKUNTANSI DAN ARUS KAS TERHADAP KEBIJAKAN DIVIDEN (Studi Empiris pada Perusahaan Industri Barang Konsumsi di Indonesia yang Listing di BEI)

This study aims to determine whether the accounting profit and cash flow effect on a company's dividend policy. Companies used herein are the consumer goods industry companies in Indonesia listed on the BEI in 2011-2013. The research method in this study using 1) analysis of the description of variables include the variable accounting profit, cash flow and dividend policy, 2) test the classic assumption, which includes the assumption of multicollinearity, autocorrelation, heterokedastisitas, and normality, 3) multiple regression analysis, and the latter 4) test F. The results concluded that accounting profit affects the dividend policy is shown by the significant value of 0.047 <0.05 and cash flows affect the dividend policy is shown by the significant value of 0.031