Hubungan Antara Laba Bersih dan Arus Kas Operasi Dengan Dividen Kas Pada Perusahaan Manufaktur Yang Terdaftar di BEI Tahun 2007-2009

This study aims to determine whether the net income and operating cash flow effect on cash dividends, both simultaneously and partially on manufacturing companies listed in Indonesia Stock Exchange. Independent variables used in this study are net income and operating cash flow as well as the dependent variable in this research is cash dividend.The population used in this study were manufacturing companies listed on the Stock Exchange in 2007-2009 where the total population was used as many as 150 companies. The sampling technique used was purposive sampling technique in which the number of samples obtained in this study was 29 samples with 87 (3x29) research data. The tests used in this study is to test the classical assumption (normality, heteroscedasticity, autocorrelation and multicolinearity) and hypothesis testing (t test, F test and the test of determination). Based on the results of simultaneous tests can be concluded that the net income and operating cash flows have a significant effect on the cash dividend. Based on the partial test results showed that net income significant effect on cash dividends. Operating cash flows have a significant effect on the cash dividend.