Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY)
Vol 3, No 1 (2021): AKSY: Jurnal Ilmu Akuntansi dan Bisnis Syariah

PENGARUH LABA BERSIH TERHADAP DIVIDEN SERTA DAMPAKNYA PADA HARGA SAHAM PERUSAHAAN SEKTOR AGRIKULTUR YANG TERDAFTAR PADA BURSA EFEK INDONESIA

Ahmad Mudzakir (UIN Sunan Gunung Djati Bandung)



Article Info

Publish Date
15 Jan 2021

Abstract

This study aims to determine how the effect of net income on stock prices directly and indirectly through the dividend variable in companies listed on the Indonesia Stock Exchange. The population in this study were companies listed on the Indonesia Stock Exchange for the period 2013 to 2018. After selecting the population according to the purposive sampling method, there were 5 companies in the agricultural sector used as samples. This research is an associative study with a quantitative approach. The study used a path analysis model using linear regression analysis techniques by first doing classic assumption tests such as normality test, heterocedasticity, multicollinearity and autocorrelation. The results showed that net income has a positive and significant effect on dividends, dividends have a positive but not significant effect on stock prices, net income has a positive and significant effect on stock prices, the direct effect of net income on stock prices is 0.613, the indirect effect of net income on prices shares through dividends of 0.224 and the effect of total net income on stock prices of 0.837.Keywords: net income, dividends, stock prices and path analysis

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Journal Info

Abbrev

aksy

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) is a peer-reviewed and open access (OA) journal that is published twice a year, every January and July (six months). Published by Islamic Accounting Department, Faculty of Islamic Economics and Business, UIN SGD Bandung. This journal concentrates on ...