Authors:

Ida Bagus Putu Puja Baskara, Putra Astika

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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PDF:

https://jurnal.harianregional.com/akuntansi/full-25572

Published

2017-05-15

How To Cite

BASKARA, Ida Bagus Putu Puja; ASTIKA, Putra. DAMPAK SAHAM BONUS PADA NILAI PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA.E-Jurnal Akuntansi, [S.l.], v. 19, n. 2, p. 1320-1348, may 2017. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-25572. Date accessed: 28 Aug. 2025.

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Issue

Vol 19 No 2 (2017)

Section

Articles

Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License