Abstract :
The purpose of this research is to analyse the influence of accounting income and
component of cash flow toward cash dividend at financial service industry on Indonesian
Stock Exchange (BEI) in the period of 2005-2009. Procedure election of sample is
sampling purposive. Sample of this research consists of 10 financial services companies.
Hypothesizing according to previous research and supporting theory then
analysed with EViews 6 program. Examination of classic assumption to eliminate
disturbances of multicolinearity, heterokedastisity and autocorelation which emerge at
regression equation.
Significance test indicated that common effect is the most appropriate method to
analyse.The results of this research showed a significance relationship between
accounting incomes with cash dividend, but no relationship between cash flow from
operating, investing, and financing activities with cash dividend.
Keyword: Accounting Income, Cash flow, Components of cash flow, Cash Dividend