期刊名称：JAKI (Jurnal Akuntansi dan Keuangan Indonesia)
印刷版ISSN：1829-8494
电子版ISSN：2406-9701
出版年度：2007
卷号：4
期号：1
页码：115-136
DOI：10.21002/jaki.2007.06
语种：Indonesian
出版社：Universitas Indonesia
摘要：This research was conducted to examine signaling hypothesis and trading range hypothesis fo r companies splitting their stock in Jakarta Stock Exchange fo r the period o f2000 - 2003.Two statistical analysis were used in this research,parametric statistic i.e.independent t test,paired t test,and the non parametric statistic i.e.Mann-Whitney U test.Normality and equality o f variance were done to determine which analysis to be used.Sample size o f this research consists o f 28 companies which split their stocks and 60 companies which do not split their stocks.Sample was chosen by simple random sampling.The result o f this research shows that there is a signaling on profit growth differences in the year 2001,and there is no signaling on yearly profit increase over 4 years before stock splits.On the other hand,there is a trading range on market stock price in the year 2000 and 2003;this was also shown by trading volume stock.
