PENGARUH CASH POSITION, FIRM SIZE DAN LIKUIDITAS TERHADAP KEPUTUSAN PEMBAYARAN DIVIDEN (Studi Pada Perusahaan Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Periode 2010-2014)

Abstract

ABSTRACT
Dividend payment decision is a decision made whether profits from the company at the end of the year will be contributed to shareholders as dividends or be detained to increase the capital in order to finance investment in the future. This study aims to determine the effect of the cash position, firm size and likuidity of the decision the dividend payment listed in Indonesia Stock Exchange 2010-2014. Independent variables used in this study is the cash position, firm size and liquidity while the dependent variable used is the dividend payment decision. Sample used in this study were 17 companies using saturation sampling technique. Data used in this research is secondary data obtained full financial report of the directorate of Indonesia Capital Market (ICMD). The data analysis used in this study is the logistic regression.
The results obtained from this study is the cash position does not affect the dividend payment decision, firm size does not affect the decision of dividend payments and liquidity positive influence on the dividend payment decisio
Keywords: Cash Postion, Firm Size, and Likuiditas