E-Jurnal Akuntansi Universitas Udayana
Vol 12 No 3 (2015)

Reaksi Pasar pada Pengumuman Dividen dengan Profitabilitas sebagai Pemoderasi di BEI

Ina Intan Dortianti Larimanu (Universitas Udayana)
I Gusti Ngurah Agung Suaryana (Universitas Udayana)



Article Info

Publish Date
26 Jan 2016

Abstract

This research was conducted with the aim of knowing the market reaction which occurs during the announcement of a cash dividend to profitability as moderating in the Indonesia Stock Exchange (IDX), where profitability is measured as return on assets. The sample in this study 699 companies that announced a cash dividend and 123 companies that meet the criteria sampling. Data analysis using moderate regression analysis. The results of the analysis concludes that the market reacted positively to the announcement of dividends and profitability weakened the market reaction to the announcement of the dividend on the company listed in Indonesia Stock Exchange (IDX).

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Journal Info

Abbrev

Akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi Universitas Udayana adalah jurnal ilmiah elektronik yang diterbitkan secara online setiap sebulan sekali. E-Jurnal ini bertujuan untuk meningkatkan kualitas keilmuan dan menyalurkan minat berbagi serta penyebarluasan pengetahuan bagi para akademisi, mahasiswa, praktisi, dan para ...