ANALYSISOF THE RELATIONSHIP BETWEENACCOUNTING EARNINGSANDCASHEARNINGSWITHCASHDIVIDENDONTHE COMPANY�S SERVICES LISTEDONTHE STOCKEXCHANGE

Abstract

This research aims are to know the relation between the accounting earnings and cash dividend and also to know the relation between the cash earnings and cash dividend. This research is a hypotesis examining research to know the correlational relation among the variables. The populations of this research are the services companies which listed at The Indonesian Stock Exchange. The samples of this research are 18 services companies which were selected with certain criterias by purposive sampling method. The data of this research are quantitative data. The data sources of this research are secondary data from publicized annual reports for the 2006-2008 period and from the Indonesian Capital Market Directory 2009. The technic of data collecting is documentation technic. The methods of data analyzing are using the Spearman Rank correlation. This research shows that the value of the Speraman Rank correlation for 2006- 2008 period between the accounting earnings and dividend cash also between the cash earnings and cash dividend are > 0.