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SINYAL LABA DALAM PERISTIWA PEMECAHAN SAHAM DI BURSA EFEK INDONESIA

Jurnal Economia

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Title SINYAL LABA DALAM PERISTIWA PEMECAHAN SAHAM DI BURSA EFEK INDONESIA
 
Creator Margasari, Naning
Alteza, Muniya
Musaroh, Musaroh
 
Subject pemecahan saham; split factor signal; laba bersih sesudah pajak; pertumbuhan laba bersih sesudah pajak; laba per lembar saham
 
Description Abstrak: Sinyal Laba dalam Peristiwa Pemecahan Saham di Bursa Efek Indonesia. Penelitian ini bertujuan untuk menguji pengaruh informasi privat dalam peristiwa pemecahan saham yang diproksikan dengan split factor signal terhadap kinerja keuangan perusahaan yang diukur melalui laba bersih sesudah pajak, pertumbuhan laba bersih sesudah pajak dan laba per lembar saham. Total sampel yang dikumpulkan sesuai kriteria purposive sampling mencakup 55 sampel pemecahan saham. Teknik analisis data menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa split factor signal berpengaruh positif dan signifikan terhadap terhadap kinerja keuangan yang diukur menggunakan laba bersih sesudah pajak perusahaan. Penelitian ini juga menemukan bahwa split factor signal tidak berpengaruh terhadap kinerja keuangan yang diukur menggunakan pertumbuhan laba bersih sesudah pajak dan laba per lembar saham.Kata kunci: pemecahan saham, split factor signal, laba bersih sesudah pajak, pertumbuhan laba bersih sesudah pajak, laba per lembar sahamAbstract. Profitability Signal of Stock Split Events in Indonesia Stock Exchange. This research aimed to test the effects of private information in stock split as proxied by split factor signal toward financial performance of firms as measured by earning after tax, growth of earning after tax and earning per share. The total samples collected based on purposive sampling criteria were 55 stock splits. Data analysis was conducted through multiple linear regression. The result of this research showed that split factor signal had positive and significant effect on financial performance masured by earning after tax. Besides that the results indicated that split factor signal had no significant effect on the financial performance measured by growth of earning after tax and earning per share.Keywords: stock split, split factor signal, earning after tax, growth of earning after tax, earning per share
 
Publisher Fakultas Ekonomi Universitas Negeri Yogyakarta
 
Contributor —
 
Date 2015-10-01
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier https://journal.uny.ac.id/index.php/economia/article/view/7956
10.21831/economia.v11i2.7956
 
Source Jurnal Economia; Vol 11, No 2: October 2015; 132-142
2460-1152
1858-2648
10.21831/economia.v11i2
 
Language eng
 
Relation https://journal.uny.ac.id/index.php/economia/article/view/7956/6921
 
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