The Impact Of The Company's Profits And Firm Size On The Dividends Cash

Abstract

This study aims to assess the accounting profits, cash profits, and size of the company's impact on the cash dividends in the food and beverage industry on the Indonesia Stock Exchange. In this study, the authors took samples using the target sampling method. The data collected in this study is in the form of a database. The data source of this research is secondary data. The second data from this study is in the form of annual financial reports released by the Indonesia Stock Exchange for the 2019-2021 period. The results show an essential part of generating profits on dividends, while the income generated and company size is not commensurate with rewards. The results of the F-Test calculation of profit, financial profit, and company size significantly affect revenue simultaneously. The accounting acquisition represents a significant change in income for the IDX-listed food and beverage companies.

Keywords : Profit, Company Size, And Cash Dividend.