Authors:

Ni Putu Adi Pertiwi, Dewa Gede Wirama

Abstract:

“Dividend initiation and dividend omission announcements are policies that can influenceinvestor decisions in investing. Dividend changes can be a signal about the company’sperformance in the future. The purpose of this study is to analyze at market reactions todividend initiation and dividend omission. This research was conducted on the IndonesiaStock Exchange with a research period of 10 years, from 2008 to 2017. The researchsample were 91 companies for dividend initiation and 80 companies for dividend omission.Samples are determined by purposive sampling method. The results ofthe one sample t-testshow that the market reacts negatively to dividend omission, but there is no reaction todividend initiation.Keywords: Dividend initiation, dividend omission, market reaction”

Keywords

Dividend initiation, dividend omission, market reaction

Downloads:

Download data is not yet available.

References

References Not Available

PDF:

https://jurnal.harianregional.com/akuntansi/full-45772

Published

2019-02-10

How To Cite

ADI PERTIWI, Ni Putu; WIRAMA, Dewa Gede. Reaksi Pasar Atas Dividend Initiation dan Dividend Omission.E-Jurnal Akuntansi, [S.l.], v. 26, n. 2, p. 1190 - 1214, feb. 2019. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-45772. Date accessed: 28 Aug. 2025. doi:https://doi.org/10.24843/EJA.2019.v26.i02.p13.

Citation Format

ABNT, APA, BibTeX, CBE, EndNote - EndNote format (Macintosh & Windows), MLA, ProCite - RIS format (Macintosh & Windows), RefWorks, Reference Manager - RIS format (Windows only), Turabian

Issue

Vol 26 No 2 (2019)

Section

Articles

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