Perbedaan Kinerja Keuangan Antara Perusahaan Besar Dan Perusahaan Kecil yang Mengumumkan Dividen: Pengujian Signaling Hypothesis

Winarso, Beni Suhendra (2007) Perbedaan Kinerja Keuangan Antara Perusahaan Besar Dan Perusahaan Kecil yang Mengumumkan Dividen: Pengujian Signaling Hypothesis. Jurnal Bisnis & Ekonomi, 5 (2). pp. 163-174. ISSN 1693-5950

[thumbnail of Jurnal Bisnis dan Ekonomi.pdf]
Preview
Text
Jurnal Bisnis dan Ekonomi.pdf

Download (5MB) | Preview

Abstract

The objectives of this research are to examine a difference of financial performance of large and small-scaled companies that announce the dividend. If there is a difference, is it significant? Total of 30 companies sample have chosen. Analysis performed using independent samples t-test to test the hypothesis. The analysis show for some of the ratios such as current ratio, quick ratio, leverage ratio, return on investment, return on equity, net profit margin and total assets turnover have no statistically significant result. It means the results that the liquidity performance, the solvability, the profitability and the activity of large and small-scaled companies that announce the dividend doesn’t differ. Thus this research doesn’t support the signaling hypothesis

Keyword: pengumuman dividen, perusahaan besar-kecil, kinerja keuangan, signaling hypothesis

Item Type: Artikel Umum
Subjects: H Social Sciences > HG Finance
Divisi / Prodi: Faculty of Economics (Fakultas Ekonomi) > S1-Accounting (S1 Akuntansi)
Depositing User: S.E., M.Si Beni Suhendra Winarso
Date Deposited: 16 Oct 2017 01:47
Last Modified: 16 Oct 2017 01:47
URI: http://eprints.uad.ac.id/id/eprint/7761

Actions (login required)

View Item View Item