Pengaruh Laba Akuntansi dan Laba Tunai terhadap Dividen Kas: Studi Empiris pada Perusahaan Manufaktur dan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Perioda 2012-2013.
!
!
"
#
$
%&'%(%&')
!"
!
#$%#
#$%&
'
"
%(
'
"
)
"
*
+
+
,
Universitas Kristen Maranatha
!
"#$"%"#$&
!"#!$!"#%
&
&
#'
(
)
%
'
(
)
Universitas Kristen Maranatha
*
! !
(
(*+*,*- ./0/+
(*+*,*-
-1 2*(*-
3-4*5**- 6 *2+ *- 6*34* 5/+ 2 263 2
3-4*5**- / + 6*2 +* 73*6*5*
*+
- + 5 *-8888888888
-1*-5*3
,*-
* 253*6
0*95*3 2
0*95*3 1*, *3
0*95*3 5*
+
0*95*3 +*, 3*- 8888888888888888 888888
*
-0*(/+/*-
#
## +
#!
*
#
,
&
#% 5
&
#: 6
;
6*. *- 5 73 6 3*-16*
, 6 3*- 0*-
-1 , *-1*-
( 75 2 2888888888888888888888888#"
!# 6
5
8888888888888 88888888 #"
Universitas Kristen Maranatha
!## 6
5
!#! 5
8888888888888.""""8 #"
+
6
!#% +
*
88888888888888888 ##
!#: +
5
8888888888888888888#:
!#< 0
6 888888888888888888 #'
!! 6
88888888888 8888888 #;
!%
(
8888888888888888 !"
!%#
+
*
!%!
+
5
!%%
+
*
5
*
888888888888 ##
, 570
5
5
%%
>
%:
,
+
6
6 88888 !:
5
- + 5 *- 88888888888888888
0
!"
6 88888888888888 %"
2
2
0
0
0
%#
%!
0
0
%'
8 88888888 888 %'
888888888888 %=
888888888888888888 %&
*
0
%:# / *
88888888888888888 %;
6
8888888888888888 %;
%:## / -
888 88888888888 :"
%:#! / ,
888888888888 :"
%:#% / *
88888888888888 :#
%:#: / (
888888888888:!
%:! *
3
8888888888 88 :%
Universitas Kristen Maranatha
*
> (*2 +
- + 5 *- 0*-
, *(*2*-888888888:<
:# (
:<
:##2
2
:<
:###
:<
:##!
,
:#!
/ -
':
5
>
/ ,
'<
5
>
/ (
''
5
>
/ *
'=
/ *-7>*
'&
3
';
5
A
5
A
5
A
6
3
=!
Universitas Kristen Maranatha
*
!
,
(
+
*
2
&<
Universitas Kristen Maranatha
!"#"
%
!
$
&
'
&
&
(
(
(
)
&
*
$
+ ,)
*,*
-
Universitas Kristen Maranatha
'
.
-!#/
+
0
'
-
&
+
*
1
$
2
/! 3
1
(
Universitas Kristen Maranatha
4
&
5
&
&
&
2
&
&
+
(
5
&
6
$
4
(
1
$
(
6 7
8
7
)
&
&
Universitas Kristen Maranatha
"
#
8
7
9
.
4 +
:
'8&
,
%
)
$7?9
9+;
%++9
&
7
9
*
79*
-(
5
Universitas Kristen Maranatha
#
7
9
*
3(
@
&
+
$
4
79*
/(
@
&
&
7
,
9
*
A
&
7
3(
.
9
*
4
/
Universitas Kristen Maranatha
6
1
$
0
!
"
@
6
6
#
&
=
6
.
/
&
=
/
4
79*
3(
5
&
1
+
Universitas Kristen Maranatha
3
#
/
$
#
"
$
"
/(
%#$"&
"
7
9
- @
#
'
%"' &
(
(
$
)
*
$
"
'
','8
9+
%+7?
&
7
!
B+
,
+
*
'
$
+
'
1
+
(
) !
'
9
7
9
4C
7
!
,
D
,
D
4 ,
,
D
!
Universitas Kristen Maranatha
-
0
0
4 0
! "
1
!
7
7
4 7
" 7
&
&
Universitas Kristen Maranatha
!
!
"# "$"# %
&
' (
)
"# "$"# %
"
)
"# "$"# %
%
)
"# "$"# %
$
(
Universitas Kristen Maranatha
*
&
'
"# "$"# %
"
+
&
&
$
&
&
%
&
$
$
&
' '
&
(
!
Universitas Kristen Maranatha
!
"# "$"# %
&
&
&
&
&
&
&
&
&
'
"
&
&
&
&
&
' '
$
&
Universitas Kristen Maranatha
! "
#
$ %&
( "
.
)
/ 0
"
*
"
1
, 2
%
!
0
%
#
( "
!'
! #
!
$
-
)
$
2,
8 1 5
"!
'
8
!
!
!
'
:
7
0
" '
#
"!
!
2 ,@/
% ! !
%&
$
( " )
*
1
, >
0
D ) ?
4
1
$ 5 "
.
!
'
5 " 3 !
!
+
(
* & "!
;
>
-
! #B
!
8
$
$
( &
0
"
!!$9::7
.
?
-
/
B 8
"
" 6$
"
"-
)C !' 3 !
!
"
,
? ! ,? !
% A ! 8
!
0
) $ ! 4
%&
$!
%&
*
7
()* $
#
#
+2, 2
/
" "!
% !
) !! "
) " 2
6$$ !
B
1
'
-
" $
3
5 '
?
!
+,
#
.
(
"
#
"
"
!
) "
!E & "! "%$
Universitas Kristen Maranatha
+
1
$ 3
1
"$
.
4
! "
"
0
8
1
!
'
#
#
!
()4 -
2 ,
!
! "
) "
A
4 D #
6$
" #
1
( ?)9 D '
A
$ %&
+,
%&
-
#
!
>
(
!
"
E"
!
!
( "
!
8
"
!
$ %
"
()*
& '
.
0
, @
8
*
6$
1
" #
-
( "
$
!!$9::
7
%&
$ "! ' "
$!
:
:
$
3 "
8
!
>/2@ + : 2>
D
"
B
" " !
/
A ! %
%&
;
"
"
%
-
.
'
3
@
!
1
'
.
@ 0
(
) $ "8
!
7
"
) "
!
!
"
$
> 0
4 4 F
) $ ! 4
8
!
$ 4
!
1
!
%&
( " )
#
4
!
!'
!
&
) $ " $
,
> -
/>, 2@
Universitas Kristen Maranatha
+
8
!
7
%&
!'
"
.
A
7
.
1
#
&
! "!
&
.
#
3
> 0
3 "
"
1
!; 4 % )
!;
#%
F
8 "5
5
!-
!
! "
-
3 "
"
!
( ?)9 D '
'
( ?)9 D '
$
,>
) "
!
!!
! 9(
"
$3 !
!'
,
) )
A ! D
7
! "
0
>
A
! 6$$ !
#
"
7 '
* & "!
!
"
) "
!
?
"
94
!
4 8 3 &
"
2
!
) "
4
! 9
) $ !
F !"
"
F7 ! 0 F 0
!&
"
9#
! " )
"
-
!
.
D 4 5
! " #
,
1
$
* (
E
D ; '
(
"! A
$
0
7
1
%&
1
@/ , @@
""
"
$ 3 !
"
-
"
!&! "
(
"
$! " " ( "
.
/ 0
+ ,
Universitas Kristen Maranatha
+
AAA
G;
" "!
!!$9::
$
I A !"
;
%?<
!!$9::"$""
!!$9::AAA
!
;
!
!
!!$9::AAA
!
!!$9::AAA
!
!
!
:
!
:
;
;
;
;
/6 !
:!
26 !
",
,
I
/
,A !"
!
/
G $ $:
: 2:" 7
,
,$
,"
!, ! :
: :" 7
,
,$
,"
!, " :
: :" 7
,
,$
,"
!,
:
" "
: :" 7
,
,$
,"
!,!
:
" "
: :" 7
,
,$
,"
!, !
:
" "
: :" 7
,
,$
,"
!,
;:
" "
: :" 7
,
,$
,"
!,$! :
" "
: :" 7
,
,$
,"
!,
" "
: 2:" 7
,
,$
,"
!,
/
G $ $:
" "
G $ $:
G $ $:
G $ $:
/
:
G $ $:
/
:
G $ $:
/
:
/6 !
!
/: : 7 , !
" "!
! !:>:
/
/6 !
!
!
;
%
:;
/
/6 !
!
!!$9::AAA
:
/6 !
!
!!$9::AAA
;
=
H
/
/6 !
!
!!$9::AAA
:
/6 !
!
!!$9::AAA
;
!
:
:
/6 !
!
A
/6 !
;
/
$ $:/ :
26 !
" "!
!!$9::AAA
:$
;
"$ ! ;
" "!
!!$9::AAA
6 !
G $ $:
":
/
:
G $ $:
:
" "
/
Universitas Kristen Maranatha
+>
!!$9::AAA
!
!
!!$9::AAA
!
!
!
!
!
:
;
;
!
;
:
;
/6 !
,$
,"
!,
:
" "
G $ $:
: 2:" 7
,
,$
,"
!, ! :
" "
G $ $:
: :" 7
,
,$
,"
!,"
" "
: :" 7
,
,$
,"
!, !$:
" "
: @:" 7
,
,$
,"
!,! ! :
" "
: :" 7
,
,$
,"
!,
:
" "
: :" 7
,
,$
,"
!,
":
" "
:
G $ $:
/
:
G $ $:
/
:
/6 !
!
,
/
/6 !
!
!!$9::AAA
;
: 2:" 7
/
/6 !
!
!!$9::AAA
:
/6 !
!
!!$9::AAA
;
G $ $:
/
/6 !
!
!!$9::AAA
:
/6 !
!
!!$9::AAA
;
G $ $:
/
:
G $ $:
/
Universitas Kristen Maranatha
!
"
#
$
%&'%(%&')
!"
!
#$%#
#$%&
'
"
%(
'
"
)
"
*
+
+
,
Universitas Kristen Maranatha
!
"#$"%"#$&
!"#!$!"#%
&
&
#'
(
)
%
'
(
)
Universitas Kristen Maranatha
*
! !
(
(*+*,*- ./0/+
(*+*,*-
-1 2*(*-
3-4*5**- 6 *2+ *- 6*34* 5/+ 2 263 2
3-4*5**- / + 6*2 +* 73*6*5*
*+
- + 5 *-8888888888
-1*-5*3
,*-
* 253*6
0*95*3 2
0*95*3 1*, *3
0*95*3 5*
+
0*95*3 +*, 3*- 8888888888888888 888888
*
-0*(/+/*-
#
## +
#!
*
#
,
&
#% 5
&
#: 6
;
6*. *- 5 73 6 3*-16*
, 6 3*- 0*-
-1 , *-1*-
( 75 2 2888888888888888888888888#"
!# 6
5
8888888888888 88888888 #"
Universitas Kristen Maranatha
!## 6
5
!#! 5
8888888888888.""""8 #"
+
6
!#% +
*
88888888888888888 ##
!#: +
5
8888888888888888888#:
!#< 0
6 888888888888888888 #'
!! 6
88888888888 8888888 #;
!%
(
8888888888888888 !"
!%#
+
*
!%!
+
5
!%%
+
*
5
*
888888888888 ##
, 570
5
5
%%
>
%:
,
+
6
6 88888 !:
5
- + 5 *- 88888888888888888
0
!"
6 88888888888888 %"
2
2
0
0
0
%#
%!
0
0
%'
8 88888888 888 %'
888888888888 %=
888888888888888888 %&
*
0
%:# / *
88888888888888888 %;
6
8888888888888888 %;
%:## / -
888 88888888888 :"
%:#! / ,
888888888888 :"
%:#% / *
88888888888888 :#
%:#: / (
888888888888:!
%:! *
3
8888888888 88 :%
Universitas Kristen Maranatha
*
> (*2 +
- + 5 *- 0*-
, *(*2*-888888888:<
:# (
:<
:##2
2
:<
:###
:<
:##!
,
:#!
/ -
':
5
>
/ ,
'<
5
>
/ (
''
5
>
/ *
'=
/ *-7>*
'&
3
';
5
A
5
A
5
A
6
3
=!
Universitas Kristen Maranatha
*
!
,
(
+
*
2
&<
Universitas Kristen Maranatha
!"#"
%
!
$
&
'
&
&
(
(
(
)
&
*
$
+ ,)
*,*
-
Universitas Kristen Maranatha
'
.
-!#/
+
0
'
-
&
+
*
1
$
2
/! 3
1
(
Universitas Kristen Maranatha
4
&
5
&
&
&
2
&
&
+
(
5
&
6
$
4
(
1
$
(
6 7
8
7
)
&
&
Universitas Kristen Maranatha
"
#
8
7
9
.
4 +
:
'8&
,
%
)
$7?9
9+;
%++9
&
7
9
*
79*
-(
5
Universitas Kristen Maranatha
#
7
9
*
3(
@
&
+
$
4
79*
/(
@
&
&
7
,
9
*
A
&
7
3(
.
9
*
4
/
Universitas Kristen Maranatha
6
1
$
0
!
"
@
6
6
#
&
=
6
.
/
&
=
/
4
79*
3(
5
&
1
+
Universitas Kristen Maranatha
3
#
/
$
#
"
$
"
/(
%#$"&
"
7
9
- @
#
'
%"' &
(
(
$
)
*
$
"
'
','8
9+
%+7?
&
7
!
B+
,
+
*
'
$
+
'
1
+
(
) !
'
9
7
9
4C
7
!
,
D
,
D
4 ,
,
D
!
Universitas Kristen Maranatha
-
0
0
4 0
! "
1
!
7
7
4 7
" 7
&
&
Universitas Kristen Maranatha
!
!
"# "$"# %
&
' (
)
"# "$"# %
"
)
"# "$"# %
%
)
"# "$"# %
$
(
Universitas Kristen Maranatha
*
&
'
"# "$"# %
"
+
&
&
$
&
&
%
&
$
$
&
' '
&
(
!
Universitas Kristen Maranatha
!
"# "$"# %
&
&
&
&
&
&
&
&
&
'
"
&
&
&
&
&
' '
$
&
Universitas Kristen Maranatha
! "
#
$ %&
( "
.
)
/ 0
"
*
"
1
, 2
%
!
0
%
#
( "
!'
! #
!
$
-
)
$
2,
8 1 5
"!
'
8
!
!
!
'
:
7
0
" '
#
"!
!
2 ,@/
% ! !
%&
$
( " )
*
1
, >
0
D ) ?
4
1
$ 5 "
.
!
'
5 " 3 !
!
+
(
* & "!
;
>
-
! #B
!
8
$
$
( &
0
"
!!$9::7
.
?
-
/
B 8
"
" 6$
"
"-
)C !' 3 !
!
"
,
? ! ,? !
% A ! 8
!
0
) $ ! 4
%&
$!
%&
*
7
()* $
#
#
+2, 2
/
" "!
% !
) !! "
) " 2
6$$ !
B
1
'
-
" $
3
5 '
?
!
+,
#
.
(
"
#
"
"
!
) "
!E & "! "%$
Universitas Kristen Maranatha
+
1
$ 3
1
"$
.
4
! "
"
0
8
1
!
'
#
#
!
()4 -
2 ,
!
! "
) "
A
4 D #
6$
" #
1
( ?)9 D '
A
$ %&
+,
%&
-
#
!
>
(
!
"
E"
!
!
( "
!
8
"
!
$ %
"
()*
& '
.
0
, @
8
*
6$
1
" #
-
( "
$
!!$9::
7
%&
$ "! ' "
$!
:
:
$
3 "
8
!
>/2@ + : 2>
D
"
B
" " !
/
A ! %
%&
;
"
"
%
-
.
'
3
@
!
1
'
.
@ 0
(
) $ "8
!
7
"
) "
!
!
"
$
> 0
4 4 F
) $ ! 4
8
!
$ 4
!
1
!
%&
( " )
#
4
!
!'
!
&
) $ " $
,
> -
/>, 2@
Universitas Kristen Maranatha
+
8
!
7
%&
!'
"
.
A
7
.
1
#
&
! "!
&
.
#
3
> 0
3 "
"
1
!; 4 % )
!;
#%
F
8 "5
5
!-
!
! "
-
3 "
"
!
( ?)9 D '
'
( ?)9 D '
$
,>
) "
!
!!
! 9(
"
$3 !
!'
,
) )
A ! D
7
! "
0
>
A
! 6$$ !
#
"
7 '
* & "!
!
"
) "
!
?
"
94
!
4 8 3 &
"
2
!
) "
4
! 9
) $ !
F !"
"
F7 ! 0 F 0
!&
"
9#
! " )
"
-
!
.
D 4 5
! " #
,
1
$
* (
E
D ; '
(
"! A
$
0
7
1
%&
1
@/ , @@
""
"
$ 3 !
"
-
"
!&! "
(
"
$! " " ( "
.
/ 0
+ ,
Universitas Kristen Maranatha
+
AAA
G;
" "!
!!$9::
$
I A !"
;
%?<
!!$9::"$""
!!$9::AAA
!
;
!
!
!!$9::AAA
!
!!$9::AAA
!
!
!
:
!
:
;
;
;
;
/6 !
:!
26 !
",
,
I
/
,A !"
!
/
G $ $:
: 2:" 7
,
,$
,"
!, ! :
: :" 7
,
,$
,"
!, " :
: :" 7
,
,$
,"
!,
:
" "
: :" 7
,
,$
,"
!,!
:
" "
: :" 7
,
,$
,"
!, !
:
" "
: :" 7
,
,$
,"
!,
;:
" "
: :" 7
,
,$
,"
!,$! :
" "
: :" 7
,
,$
,"
!,
" "
: 2:" 7
,
,$
,"
!,
/
G $ $:
" "
G $ $:
G $ $:
G $ $:
/
:
G $ $:
/
:
G $ $:
/
:
/6 !
!
/: : 7 , !
" "!
! !:>:
/
/6 !
!
!
;
%
:;
/
/6 !
!
!!$9::AAA
:
/6 !
!
!!$9::AAA
;
=
H
/
/6 !
!
!!$9::AAA
:
/6 !
!
!!$9::AAA
;
!
:
:
/6 !
!
A
/6 !
;
/
$ $:/ :
26 !
" "!
!!$9::AAA
:$
;
"$ ! ;
" "!
!!$9::AAA
6 !
G $ $:
":
/
:
G $ $:
:
" "
/
Universitas Kristen Maranatha
+>
!!$9::AAA
!
!
!!$9::AAA
!
!
!
!
!
:
;
;
!
;
:
;
/6 !
,$
,"
!,
:
" "
G $ $:
: 2:" 7
,
,$
,"
!, ! :
" "
G $ $:
: :" 7
,
,$
,"
!,"
" "
: :" 7
,
,$
,"
!, !$:
" "
: @:" 7
,
,$
,"
!,! ! :
" "
: :" 7
,
,$
,"
!,
:
" "
: :" 7
,
,$
,"
!,
":
" "
:
G $ $:
/
:
G $ $:
/
:
/6 !
!
,
/
/6 !
!
!!$9::AAA
;
: 2:" 7
/
/6 !
!
!!$9::AAA
:
/6 !
!
!!$9::AAA
;
G $ $:
/
/6 !
!
!!$9::AAA
:
/6 !
!
!!$9::AAA
;
G $ $:
/
:
G $ $:
/
Universitas Kristen Maranatha