E-JURNAL AKUNTANSI
Vol 33 No 9 (2023)

Earning Per Share, Dividend Per Share, dan Holding Period Saham

Putu Dinda Sulistia Putri (Fakultas Ekonomi dan Bisnis Universitas Udayana)
I Gusti Ngurah Agung Suaryana (Fakultas Ekonomi dan Bisnis Universitas Udayana)



Article Info

Publish Date
30 Sep 2023

Abstract

This research aims to determine the effect of earnings per share on the holding period of shares with dividend per share as a moderating variable. The population in this study are companies registered in IDX30 for the 2016-2019 period. The sampling technique in the research used the purposive sampling method. Simple linear regression is used to determine the effect of earnings per share, while moderated regression analysis is used to determine the effect of the moderating variable. The research results show that earnings per share have a positive effect on the holding period of shares, while dividends per share are unable to moderate the effect of earnings per share on the holding period. The theoretical implications of the research are able to support signaling theory as well as the practical implications of the research as consideration for companies to improve financial performance and decisions to retain share ownership by investors. Keywords: holding period; earning per share; dividend per share

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Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial ...