ANALISIS LEVERAGE DAN CASH DIVIDEND (Pada Perusahaan yang Terdaftar di Bursa Efek Indonesia)

Abstract

This research was meant to prove the relation of degree of operatingl leverage with the
dividend per share and degree of financial leverage with the dividend per share on listed
companies on BEI. In research that become the object of this research is listed companies on the
indonesia stock exchange 2009-2011 year. From the results of the testing of hypotheses can be
concluded that degree of operating leverage has significant negative relationship with the
dividend per share. The results of the testing of hypotheses second found that the degree of
financial leverage has not a significant relationship with the dividend per share.
Keywords : Degree of Operating Leverage, Degree of financial leverage, dividen per share