Journal title
E-Jurnal Akuntansi

   
Home  /  E-Jurnal Akuntansi  /  Vol: 26 Núm: 2 Par: 0 (2019)  /  Article
ARTICLE
TITLE

Reaksi Pasar Atas Dividend Initiation dan Dividend Omission

SUMMARY

Dividend initiation and dividend omission announcements are policies that can influenceinvestor decisions in investing. Dividend changes can be a signal about the company’sperformance in the future. The purpose of this study is to analyze at market reactions todividend initiation and dividend omission. This research was conducted on the IndonesiaStock Exchange with a research period of 10 years, from 2008 to 2017. The researchsample were 91 companies for dividend initiation and 80 companies for dividend omission.Samples are determined by purposive sampling method. The results ofthe one sample t-testshow that the market reacts negatively to dividend omission, but there is no reaction todividend initiation.Keywords: Dividend initiation, dividend omission, market reaction

PAGES
pp. 1190 - 1214
COLLECTIONS
Economy

 Articles related

I Wayan Arya Pastika, A. A. G. P. Widanaputra    

The purpose of this study was to determine the effect of stock dividend announcement on abnormal return before and after stock dividend announcement. The research period was used from 2010-2018. This study using event study approach. Population in this s... see more


Ina Intan Dortianti Larimanu, I Gusti Ngurah Agung Suaryana    

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... see more


Anita ., Putu Agus Ardiana    

Information content of cash dividend announcement at the Indonesia Stock Exchange in 2012, and the difference between market reactions to the results of listed companies announced cash dividend increases and decreases observed using purposive sampling me... see more


I Dewa Gede Sudira Putra, I Ketut Sujana    

This study examines the market reaction to the announcement of cash dividend on the company listed in Indonesia Stock Exchange (IDX) 2009-2012. Event study is used in research with ex-dividend date as its events. The market reaction is measured by abnorm... see more


Putu Ayu Sri Wahyuni, I MADE SUKARTHA    

This study aimed to examine the information content of dividend announcements that can be measured by the market reaction occurs. The market reaction can be measured by abnormal stock return and trading volume. Using the event study approach with a 10-da... see more