E-JURNAL AKUNTANSI
Vol 26 No 1 (2019)

Analisis Volume untuk Perbandingan Minat Investor Disekitar Ex-Dividend Date pada Emiten Kategori LQ-45 Tahun 2017

Byantoro Istahargyo (Fakultas Ekonomi dan Bisnis, Universitas Udayana)
Made Gede Wirakusuma (Fakultas Ekonomi dan Bisnis, Universitas Udayana)



Article Info

Publish Date
14 Jan 2019

Abstract

There are two approaches that describe investor desires, namely Bird in The Hand and Tax Preference. This study aims to see what approaches tend to be more interested by Indonesian investors. This research was conducted on the volume of shares of companies listed in the LQ-45 index listed on the Indonesia Stock Exchange (IDX) in 2017. The companies that were sampled were selected using purposive sampling method to obtain a sample of 46 companies. Stock trading volume is measured by Trading Volume Activity (TVA). The analysis technique used in this study is descriptive statistical test, normality test, paired sample t test and wilcoxon sign rank test. Test results can be concluded that there is a significant difference between stock trading volume before and after the ex-dividendd date. This shows that the ex-dividend date event affected the activity of stock trading volume and responded by investors. Keywords: TVA, Volume of Stock Trading, Ex-Dividend Date.

Copyrights © 2019






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 ...