RELEVANSI NILAI INFORMASI DIVIDEN UNTUK PASAR SAHAM : STUDI PADA PERUSAHAAN DENGAN LABA BERSIH MENINGKAT DAN MENURUN

CHRISTY F.J, MARIA (2008) RELEVANSI NILAI INFORMASI DIVIDEN UNTUK PASAR SAHAM : STUDI PADA PERUSAHAAN DENGAN LABA BERSIH MENINGKAT DAN MENURUN. Other thesis, Prodi Akuntansi Unika Seogijapranata.

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Abstract

This research is conducted for testing the value-relevance of dividend information for stock market. Dividend in this research are separated into increasing dividend and decreasing dividend which are announced by company that reporting increasing net income, and also increasing dividend and decreasing dividend which are announced by company that reporting decreasing net income. Investigation concerning that issue is important because those dividends are frequently assumed as an overview of prospect of the company in the future, besides that the previous researches showed a various result concerning the value relevance of dividend. Variables which are used in this research includes dividend that operationalized by dividend payout ratio (DPR) as an independent variable, and average abnormal returns (AAR) as dependent variable. This research hypothesize that : First, dividend has value-relevance for stock market. Second, in the companies that reporting increasing net income, value-relevance of the increasing dividend is higher than the decreasing dividend. Third, in the companies that reporting decreasing net income, value-relevance of the increasing dividend is lower than the decreasing dividend. By using sample of companies that listed in Bursa Efek Indonesia (BEI) which pay cash dividend in 2003-2005 period, this research reporting that : First, dividend has a value-relevance for stock market (accept Ha1). Second, in the companies that reporting increasing net income, value-relevance of increasing dividend is higher and significant compared than the decreasing dividend (accept Ha2). Third, in the company that reporting decreasing net income, value-relevance of increasing dividend is higher and significant compared than the decreasing dividend (reject Ha3).

Item Type: Thesis (Other)
Subjects: > 650 Management > 657 Accounting
> 650 Management > 657 Accounting > Accounting Information System
Divisions: Faculty of Economics and Business > Department of Accounting
Depositing User: Mrs Christiana Sundari
Date Deposited: 14 Sep 2015 14:50
Last Modified: 14 Sep 2015 14:50
URI: http://repository.unika.ac.id/id/eprint/2670

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