Winarso, Beni Suhendra (2005) Analisis Empiris Perbedaan Kinerja Keuangan antara Perusahaan yang melakukan Stock Split dengan Perusahaan yang tidak melakukan Stock Split, Pengujian the Signaling Hypothesis. [Artikel Dosen]
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2005 Jurnal Akuntansi Manajemen Analisis Empiris Perbedaan Kinerja.pdf Download (4MB) |
Abstract
The objectives of this research are to examine a difference of operating performance of companies that conducting stock split and not conducting stock split. If there is a difference, is it significant? Total of 28 companies that sub divided into issuers ad non issuers sample have chosen.
Analysis performed using independent sample 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 significant result. These result mean that the liquidity performance, the solvability, profitability, and the activity of companies that conducting stock split are better than not conducting stock split. So, this research unsupport the signaling hypothesis.
Keyword: Financial performance, stock split, the signaling hypothesis.
| Item Type: | Artikel Dosen |
|---|---|
| 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: | 20 Jan 2022 04:04 |
| Last Modified: | 20 Jan 2022 04:04 |
| URI: | http://eprints.uad.ac.id/id/eprint/31724 |
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- Analisis Empiris Perbedaan Kinerja Keuangan antara Perusahaan yang melakukan Stock Split dengan Perusahaan yang tidak melakukan Stock Split, Pengujian the Signaling Hypothesis. (deposited 20 Jan 2022 04:04) [Currently Displayed]
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