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Pengaruh Laba Akuntansi Dan Earning Per Share (Eps) Terhadap Dividen Kas (Studi pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2015-2019)

JURNAL AKUNTANSI DAN KEUANGAN DAERAH · Vol. 16 No. 2 (2021) · pp. 100–113

DOI
10.52062/jakd.v16i2.1900
ISSN
2621-6787, 1978-4848
Published
2021-11-04
Publisher
Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih
Language
eng

Abstract

Cash dividends are important for investors when investing in a company. Investors tend to prefer dividends because the results obtained are more certain than share capital gains. This study aims to determine the effect of accounting profit and Earning Per Share on cash dividends. The independent variables in this study are accounting profit and Earning Per Share and the dependent variables is cash dividends. The population in this study are manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange for the period 2015-2019. The sample in this study was 90 samples with 18 companies. The analysis use was descriptive statistics, classical assumption test, multiple regression analysis, and hypothesis testing. Based on the results of the study indicate that partially and simultaneously accounting profit and Earning Per Share have a significant effect on cash dividens. This significant effect indicates that a convincing hypothesis can be accepted. The significant hypothesis explains that high accounting profit and Earning Per Share can increase the amount of cash dividend distribution.

Keywords

Collaboration network of the authors

30 authors · 81 co-authorship links

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Co-authorOrganisationJoint articles
Theo AllolayukAffiliation unknown2
Meinarni AsnawiAffiliation unknown2
Adolf Z.D SiahayAffiliation unknown2
Dein S MarandofAffiliation unknown1
Anthonius H.C. WijayaAffiliation unknown1
Agustinus SalleAffiliation unknown1
Bryando HelwelderyAffiliation unknown1
Bilha M. F. MandowallyAffiliation unknown1
Nelly Austin FonatabaAffiliation unknown1
Paulus Allo LayukAffiliation unknown1
Aaron M.A. SimanjuntakAffiliation unknown1
Nur Azija Fajriah Tulhijrah KelilauwAffiliation unknown1
Fushy Dian Shantika RumsawirAffiliation unknown1
Hastutie N. AndriantiAffiliation unknown1
Dwi Bagus Saputra JayaAffiliation unknown1
Yohanes C. SeralurinAffiliation unknown1
Yose Maria Fabiola Da LiingAffiliation unknown1
Faustina C. C PatiranAffiliation unknown1
Bill J. C PangayowAffiliation unknown1
Hesty Theresia SalleAffiliation unknown1
Selvi Yanti Randa LayukAffiliation unknown1
Novalia H. BleskaditAffiliation unknown1
Kurniawan PatmaAffiliation unknown1
Pascalina V. S SesaAffiliation unknown1
Febriana SagalaAffiliation unknown1
Sara M. ParuAffiliation unknown1
Pascalina Van Sweet SesaAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ejournal.uncen.ac.id/index.php/JAKED/oai, first harvested 1 Nov 2026, last seen 1 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">Pengaruh Laba Akuntansi Dan Earning Per Share (Eps) Terhadap Dividen Kas (Studi pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2015-2019)</dc:title>
	<dc:creator>Kala, Riska Maryam</dc:creator>
	<dc:creator>Allolayuk, Paulus K.</dc:creator>
	<dc:creator>Matani, Cornelia D.</dc:creator>
	<dc:subject xml:lang="en-US">Accounting Profit</dc:subject>
	<dc:subject xml:lang="en-US">Earning Per Share</dc:subject>
	<dc:subject xml:lang="en-US">Cash Dividens</dc:subject>
	<dc:description xml:lang="en-US">Cash dividends are important for investors when investing in a company. Investors tend to prefer dividends because the results obtained are more certain than share capital gains. This study aims to determine the effect of accounting profit and Earning Per Share on cash dividends. The independent variables in this study are accounting profit and Earning Per Share and the dependent variables is cash dividends. The population in this study are manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange for the period 2015-2019. The sample in this study was 90 samples with 18 companies. The analysis use was descriptive statistics, classical assumption test, multiple regression analysis, and hypothesis testing. Based on the results of the study indicate that partially and simultaneously accounting profit and Earning Per Share have a significant effect on cash dividens. This significant effect indicates that a convincing hypothesis can be accepted. The significant hypothesis explains that high accounting profit and Earning Per Share can increase the amount of cash dividend distribution.</dc:description>
	<dc:publisher xml:lang="en-US">Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih</dc:publisher>
	<dc:date>2021-11-04</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ejournal.uncen.ac.id/index.php/JAKED/article/view/1900</dc:identifier>
	<dc:identifier>10.52062/jakd.v16i2.1900</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol. 16 No. 2 (2021): November; 100-113</dc:source>
	<dc:source xml:lang="id-ID">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol 16 No 2 (2021): November; 100-113</dc:source>
	<dc:source>2621-6787</dc:source>
	<dc:source>1978-4848</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ejournal.uncen.ac.id/index.php/JAKED/article/view/1900/1518</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2022 JURNAL AKUNTANSI DAN KEUANGAN DAERAH</dc:rights>
</oai_dc:dc>