Putri Maryam Anggreini* and S.E Budi Santoso
The purpose of this research is to test and analyze the influence net income, operating cash flow; company size on dividend policy in finance companies has been conducted at PT. Pro Car International Finance. The independent variables in this research are net income, operating cash flow and company size, while the dependent variable in this research is the dividend policy as measured using Dividend Payout Ratio (DPR). This research using primary data and secondary data. Primary data uses data directly collected from companies in the form of financial statements at Pro Car International Finance from 2008-2017, while secondary data is data that has been arranged in the form of written documents obtained from companies, previous literature and from the internet. The technique of analysis data used is multiple linear regression analysis, hypothesis testing and classic assumption tests using tools that is SPSS version 22. The results of research obtained show that partially net income and operating cash flow has effect on dividend policy, while company size does not has effect on dividend policy. The variable ability of net income, operating cash flow and firm size in explaining dividend policy is 72.6%.
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