Pengaruh Arus Kas Operasi dan Laba Bersih pada Dividen Kas : Studi pada Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2015 – 2019

This study aimed to determine the effects of operating cash flows and net income on dividend cash. The hypothesis taken was that H1 effect flow dividends H2 dividends. population this were food beverage companies registered in Indonesia Stock Exchange (IDX) 2015 – 2019. sampling method used purposive sampling, is sample selection with certain criteria. Eight met criteria obtained, so total size 40 samples. data collection technique secondary documentation obtained by downloading financial reports published www.idx.co.id. analysis multiple linear regression test using SPSS 22. results indicate has no significant dividends, while a