@thesis{thesis, author={Azhar Yudhian}, title ={Analisis Pengaruh Laba Akuntansi Dan Arus Kas Operasi Terhadap Dividen Tunai Pada Perusahaan Pertambangan Periode 2008-2010}, year={2014}, url={http://repository.ibs.ac.id/802/}, abstract={The purpose of this research is to figure out the influence of accounting income and cash flow from operating activities toward cash dividend at coal and mining industry based on Indonesia Stock Exchange (BEI) in the period of 2008-2010. This research usedpurposive sampling method in order to determine the amount of sample. According to purposive sampling method, there are only 13 coal and mining companies which complied the criteria. The research then followed with classic assumption test to eliminate disturbances of multicolinearity, heterokedasticity and autocorletaion which emerge at regression equation. Significance test indicated that common effect is the most appropriate method toanalyse.The result of this research showed significicant influence either partial or simultaneous between accounting income and cash flow from operating activities with cash dividend. Keywords: Accounting Income, Cash Flow From Operating Activities, Cash Dividend.} }