Fund is an important money supply for company. To vend the share is one of the means to get money from the investor. The investors buy the share and get the dividend from company since they invested money for the company. Company decision’s to share and pay the dividends is one thing that needs to be considered partinent to many aspects. This research is conducted to find if there is significant influence between operation cash flow on dividend payout. The subjects of research are insurance companies that registered in Bursa Efek Jakarta. Data used in this report are Cash Flow report in 1998,1999,2000,2001,2002,2003,2004 and 2005. Operational variable used in this research is independent variable of operation cash flow (X), while dependent variable is cash dividend (Y). The method used is descriptive method with survey approaching using sample taking technique of Purposive Sampling. Hypothesis test is conducted using parametic analysis that is simple linier regression, Pearson Correlation, Normality test and t-test, with level of significant 5%. The research result shows that operation cash flow has significant influence on dividend payout. It shown by result with t-test (2,828>2,0252) using level of significant 5%. Operation cash flow has influence on dividend payout and the correlation is positive with correlation level is 0,411. R2 number in this research is 0,174 or 17,4%, meanwhile the rest is 82,6% is affected by other factors. Keywords : Operation cash flow, Dividend payout of insurance company

Fund is an important money supply for company. To vend the share is one of the means to get money from the investor. The investors buy the share and get the dividend from company since they invested money for the company. Company decision’s to share and pay the dividends is one thing that needs to be considered partinent to many aspects. This research is conducted to find if there is significant influence between operation cash flow on dividend payout. The subjects of research are insurance companies that registered in Bursa Efek Jakarta. Data used in this report are Cash Flow report in 1998,1999,2000,2001,2002,2003,2004 and 2005. Operational variable used in this research is independent variable of operation cash flow (X), while dependent variable is cash dividend (Y). The method used is descriptive method with survey approaching using sample taking technique of Purposive Sampling. Hypothesis test is conducted using parametic analysis that is simple linier regression, Pearson Correlation, Normality test and t-test, with level of significant 5%. The research result shows that operation cash flow has significant influence on dividend payout. It shown by result with t-test (2,828>2,0252) using level of significant 5%. Operation cash flow has influence on dividend payout and the correlation is positive with correlation level is 0,411. R2 number in this research is 0,174 or 17,4%, meanwhile the rest is 82,6% is affected by other factors. Keywords : Operation cash flow, Dividend payout of insurance company

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