E-JURNAL AKUNTANSI
Vol 19 No 2 (2017)

DAMPAK SAHAM BONUS PADA NILAI PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

Ida Bagus Putu Puja Baskara (Universitas Udayana)
Putra Astika (Universitas Udayana)



Article Info

Publish Date
15 May 2017

Abstract

This study aimed to obtain empirical evidence a difference in value of the company before and after the bonus shares and the influence of the amount of bonus shares distributed to the value of the company after bonus shares. This study was peformed on companies go public listed in the Indonesia Stock Exchange (BEI) and the bonus shares 2000-2015. The number of samples are 44 samples obtained by the method nonprobability sampling purposive sampling technique. The analysis technique used in this research is the difference and simple regression analysis. The analysis showed that the difference in value of the company before and after the bonus shares. This shows that the market provide different response to the bonus shares. The number of bonus shares has positive influence on the value of the company after the bonus shares. This picture proves that the difference is caused by the market reaction bonus shares.

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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 ...