@thesis{thesis,
		author={Nuraisyah  Nuraisyah},
		title ={Pengaruh Laba Akuntansi, Laba Ditahan Dan Arus Kas Operasi Terhadap Dividen Tunai (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2022)},
		year={2024},
		url={http://eprints.polbeng.ac.id/12693/},
		abstract={This study aims to identify the effect of accounting profit, retained earnings and operating cash flow on cash dividends. The independent variables in this study are accounting profit, retained earnings and operating cash flow. The dependent variable in this study is cash dividends. The population in this study were all food and beverage sub-sector manufacturing companies listed on the Indonesia Stock 
Exchange (IDX) during the 2018-2022 period. The research period was carried out for 5 years. The sampling technique used was purposive sampling technique with a sample of 12 companies obtaining a sample of 60 based on certain criteria. The analysis method for this research uses multiple linear regression with the help of SPSS Version 25. The results of this study indicate that partially accounting profit has a positive effect on cash dividends, retained earnings have a negative effect on cash dividends and operating cash flow has no effect on cash dividends. Simultaneously accounting profit, retained earnings and operating cash flow have a significant effect on cash dividends.}
		}