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Contact Name
Dekeng Setyo Budiarto
Contact Email
dekengsb@upy.ac.id
Phone
+628122816000
Journal Mail Official
jbis@upy.ac.id
Editorial Address
Jl. PGRI I No 117, Sonosewu, Bantul 55183
Location
Kota yogyakarta,
Daerah istimewa yogyakarta
INDONESIA
Journal of Business and Information System
ISSN : -     EISSN : 26852543     DOI : https://doi.org/10.31316/jbis.v6i2
Core Subject : Economy, Science,
Journal of Business and Information Systems dipublikasikan oleh prodi akuntansi Universitas PGRI Yogyakarta yang menerbitkan artikel dua kali dalam satu tahun yaitu bulan Juni dan Desember. Journal of Business and Information Systems mempublikasikan berbagai artikel pada bidang akuntansi, keuangan, manajemen, ilmu ekonomi, teknologi informasi dan berbagai permasalahan berkaitan dengan UKM. Journal of Business and Information Systems terakreditas oleh Kemendikbud. Journal of Business and Information Systems sangat selektif dan mempublikasikan naskah yang berkualitas; Oleh karena itu editor hanya menerima naskah yang mengikuti template jurnal. Hanya naskah yang sesuai dengan template yang akan diproses lebih lanjut kemudian akan dikirim kepada dua reviewer yang ahli pada bidangnya dengan cara blind review. Untuk memastikan akuntabilitas kami akan memberikan informasi maksimal 2 minggu setelah naskah dikirimkan.
Articles 1 Documents
Search results for , issue "Vol. 6 No. 2 (2024): Journal of Business and Information Systems" : 1 Documents clear
Net profit signaling as a consideration for purchasing shares before dividend distribution decisions Suryaningsum, Sri; Pronosokodewo, Baniady Gennody; Ayusulistyaningrum, Dyah
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 6 No. 2 (2024): Journal of Business and Information Systems
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/jbis.v6i2.252

Abstract

The study results provide implications for investors that net profit alone does not guarantee that dividends will be distributed. This study analyzes the behavior of stock investors who only pay attention to net profit when buying shares, especially in PT Clipan Finance Indonesia Tbk (issuer code CFIN). The CFIN Stock phenomenon is significant to study because the 2024 Financial Report presents a 2x increase in net profit compared to the previous year. However, the results of the 2024 GMS did not distribute dividends, while the previous year distributed dividends. The investment phenomenon ahead of the GMS is an investment with a dividend profit motive. This investor behavior is evident in the increasing stock price ahead of the GMS. This is the basis for this research. This investor behavior is analyzed by moving stock prices ahead of the GMS. This study compares the stock price during the month before the GMS with the stock price two months before the GMS. These results also indicate that investors only pay attention to net profit. A sharp increase in net profit does not necessarily guarantee that dividends will be distributed.

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