Pengaruh Earning After Tax, Cash Flow Terhadap Dividend Changes dalam Memprediksi Future Earning

Guslan, Guslan (2010) Pengaruh Earning After Tax, Cash Flow Terhadap Dividend Changes dalam Memprediksi Future Earning. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

This study aims to the effect earning after tax, cash flow on dividend changes in predicting future earning in manufacturing and non manufacturing companies listed in Indonesian Stock Exchange (IDX) for period 2004 until 2009. Factor predictive test in determining future earning are earing after tax, cash flow, and dividend changes. Statistical method used to test the research hypothesis is multiple regression method. As an independent variable is the earning after tax, cash flow, and the intervening variable is the dividend changes while as the dependent variable is the futures earnings. Secondary data obtained from annual financial reports have been published by the company concerned. The data is annual data from the years 2004 until 2009. The samples consist of 46 manufacturing and non manufacturing firms that have data after-tax earnings, cash dividends in the complete, ending on December 31, which for six consecutive years, and expressed in units of the rupiah. The results showed that the earning after tax, cash flow, dividend changes are not significant effect on future earnings. Keywords: Earning after tax, Cash flow, Cash dividend, Dividend changes, Future earning.

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