Competitive Jurnal Akuntansi dan Keuangan
Vol 6, No 1 (2022): Competitive Jurnal Akuntansi dan Keuangan

ANALISIS PERBEDAAN LIKUIDITAS SAHAM, ROI DAN EPS SEBELUM DAN SESUDAH STOCK SPLIT

Utami, Putri Dewi (Unknown)
Hermuningsih, Sri (Unknown)
Cahya, Agus Dwi (Unknown)



Article Info

Publish Date
19 Jan 2022

Abstract

The purpose of this study is to analyze the differences in Stock Liquidity, ROI, and EPS before and after the Stock Split in companies listed on the Indonesia Stock Exchange in the 2015-2019 period. The population in this study were all companies listed on the Indonesia Stock Exchange and conducted a Stock Split. The data used is secondary data, while the data source is obtained through www.idx.co.id. Of the 66 companies listed on the Indonesia Stock Exchange that carried out a stock split, only 10 companies met the criteria for the research sample that had been determined. The analysis technique is descriptive analysis, classical assumption test, hypothesis testing using paired sample t-test with the help of SPSS. The results showed that (1) there was a difference between stock liquidity before and after the stock split, this was indicated by the results of the 2 average difference test obtained because -t count -1.078 <2.011 -t table with a significance value of 0.03 <0 , 05 (2) there is a difference between Return On Investment before and after the stock split, this is indicated by the results of the average 2 difference test obtained because -t count -0.700 <2.011 -t table with a significance value of 0.001 <0.05 ( 3) there is no difference between EPS before and after the stock split, this is indicated by the results of the average 2 difference test obtained because - t count 1.204 <2.011 - t table with a significance value of 0.259> 0.05.Keywords: Stock Split, Stock Liquidity, Return On Investment (ROI), Earning Per Share (EPS

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Journal Info

Abbrev

competitive

Publisher

Subject

Economics, Econometrics & Finance

Description

Subjek area COMPETITIVE meliputi: Auditing, Perpajakan, Akuntansi Keuangan, Akuntansi Syariah, Akuntansi Keperilakuan, Akuntansi Lingkungan, Akuntansi Manajemen, Sistem Informasi Akuntansi, Good Corporate Governance, Corporate Social Responsibility, Corporate Sustainability, dan Manajemen ...