Pengaruh Arus Kas Operasi terhadap Dividend Payout dalam Kaitannya dengan Siklus Hidup Perusahaan
##article.abstract##
Considering the research problem and hypothesis, the study use 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 each stage of life cycle contains different financial report information (financial characteristic) value.
Based on these findings, the recommendation for future research are using 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.
DOI: http://dx.doi.org/10.20961/jab.v10i1.103
Jurnal Akuntansi dan Bisnis (JAB)
ISSN 1412-0852 (print), 2580-5444 (online)
Published by Accounting Study Program, Faculty of Economics and Business, Universitas Sebelas Maret, Indonesia
JAB on http://jab.fe.uns.ac.id/index.php/jab is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License
Visitor Statistic