Pengaruh arus kas operasi terhadap Dividend payout dalam kaitannya dengan siklus hidup perusahaan
Penulis Utama
:
Merinda Naraswari Ayuningtyas
NIM / NIP
:
F0306051
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ABSTRACT
The problem that will be addressed in this study is whether or not the cash flow of operating activity affects significantly the dividend payout in relation to the firm’s life cycle. In line with such a problem, the following hypotheses are proposed: there is significant effect of operating activity cash flow on the dividend payout in the start-up stage; there is significant effect of operating activity cash flow on the dividend payout in the growth stage; there is significant effect of operating activity cash flow on the dividend payout in the mature stage; and there is significant effect of operating activity cash flow on the dividend payout in the decline stage.
Considering the research problem and hypothesis, the study was done using a simple linear regression analysis method. The result of analysis shows that there is significant effect of operating activity cash flow on the dividend payout in the growth and mature stages, while in the start-up and decline stages, the operating activity cash flow does not affect significantly the dividend payout.
From those evidences, it can be concluded that H2 and H3 in this research can be supported and the result of research also gives evidence that each stage of life cycle contains different financial report information (financial characteristic) value.
Based on these findings, the following recommendations are given: the next research should take a wide-range sample and include other firm-specific factors such as asset base, earnings, and cash flow of investment activity or funding that may have the more effect on the dividend in each life cycle of firm, and should also consider the other categorization methods of life cycle.
Keywords: dividend payout, operating cash flow, firm’s life cycle.
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Penulis Utama
:
Merinda Naraswari Ayuningtyas
Penulis Tambahan
:
-
NIM / NIP
:
F0306051
Tahun
:
2010
Judul
:
Pengaruh arus kas operasi terhadap Dividend payout dalam kaitannya dengan siklus hidup perusahaan
Edisi
:
Imprint
:
Surakarta - F. Ekonomi - 2010
Program Studi
:
S-1 Akuntansi
Kolasi
:
Sumber
:
UNS-F. Ekonomi Jur Akuntansi-F.0306051-2010
Kata Kunci
:
Jenis Dokumen
:
Skripsi
ISSN
:
ISBN
:
Link DOI / Jurnal
:
-
Status
:
Public
Pembimbing
:
1. Dra. Y. Anni Aryani 2. M. Prof. Acc, Ph.D, Ak
Penguji
:
Catatan Umum
:
1845/2010
Fakultas
:
Fak. Ekonomi dan Bisnis
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File
:
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