Analisis Profitabilitas Sebelum dan Sesudah Stock Split Pada Perusahaan Yang Terdaftar di Bursa Efek Indonesia

Authors

  • Jannati Tangngisalu Sekolah Tinggi Ilmu Ekonomi Makassar Bongaya
  • Syamsul Ridjal Sekolah Tinggi Ilmu Ekonomi Makassar Bongaya
  • Astri Sabar Sekolah Tinggi Ilmu Ekonomi Makassar Bongaya

DOI:

https://doi.org/10.24252/msa.v10i1.29080

Keywords:

Stock Split, Perbedaan, Profitabilitas,NPM,ROA

Abstract

Penelitian ini bertujuan untuk mengetahui apakah terdapat perbedaan yang signifikan terhadap profitabilitas sebelum dan sesudah dilakukannya peristiwa pemecahan saham. Stock split adalah membagi harga saham menjadi lebih kecil dari harga sebelumnya agar lebih likuid untuk diperdagangkan. Metode penelitian yang digunakan adalah deskriptif kuantitaif dimana data yang diperoleh yaitu data berupa angka. Pengumpulan data menggunakan data sekunder dimana menggunakan laporan keuangan periode 2015-2017. Populasi dalam penelitian ini adalah perusahaan yang melakukan stock split pada tahun 2016 berjumlah 15 perusahaan dengan jumlah sampel sebanyak 30 sampel. Analisis data dalam penelitian ini menggunakan uji wilcoxon signed ranks test dengan menggunakan software SPSS. Adapun rasio yang digunakan sebagai indikator profitabilitas dalam penelitian ini adalah Net Profit Margin (NPM), Return On Assetes (ROA). Berdasarkan analisis data diketahui bahwa hipotesis yang diajukan di tolak karena menunjukkan hasil yang tidak signifikan. Ini berarti bahwa profitabilitas tidak berpengaruh signifikan terhadap peristiwa stock split.

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Published

2022-06-07

How to Cite

[1]
Jannati Tangngisalu, Syamsul Ridjal, and Astri Sabar, “Analisis Profitabilitas Sebelum dan Sesudah Stock Split Pada Perusahaan Yang Terdaftar di Bursa Efek Indonesia”, MSA, vol. 10, no. 1, pp. 15–21, Jun. 2022.

Issue

Vol. 10 No. 1 (2022): VOLUME 10 NOMOR 1 TAHUN 2022

Section

Artikel

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