Analisis Kinerja Keuangan Perusahaan Sebelum dan Setelah Stock Split  

Oleh:

W, Anuragabudhi Ika ; Purwaningsih, Anna

Jenis: Article from Journal - ilmiah nasional
Dalam koleksi: Modus Jurnal Ekonomi dan Bisnis vol. 20 no. 1 (Mar. 2008), page 52-64.
Topik: Stock Split; Financial Performance; Financial Statement; Financial Ratio
Fulltext: Analisis Kinerja Keuangan Perusahaan Sebelum dan Setelah Stock Split.pdf (10.36MB)

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: MM57.1 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Stock Split is a corporate action in which a company's exixting shares are divide into multiple shares. Although the number of shares outstanding increases by a specific multiple the total dollar value of the shares remains the same compared to pre-split amounts, because no real value has been added as a result of the split. The stock split is usually executed when market prices are too high. High market prices of shares will reduce investors' ability to purchase those stocks. The purpose of this study is to test whether stock splits change firms' financial performance. Financial performance is measured usig five financial ratios; current ratio, leverage, total asset turnover, return on asset, and net profit margin. Based on the results of the paired sample t-test, it is found that a significant difference in net profit margin existed due to stock split although no differences existed by using the other four ratios.(Upload Full-Text_Ali_Desember 2023)

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