Open AccessPengaruh Ukuran Perusahaan, Informasi Laba, Kebijakan Dividen Dan Leverage Terhadap Abnormal Return
Author(s) -
Susanto Salim Felicia
Publication year - 2019
Publication title -
jurnal paradigma akuntansi
Language(s) - English
Resource type - Journals
ISSN - 2657-0033
DOI - 10.24912/jpa.v1i2.5005
Subject(s) - leverage (statistics) , normality test , earnings , econometrics , dividend policy , dividend , statistical hypothesis testing , economics , business , statistics , mathematics , accounting , finance
The purpose of this study aims to determine and analyze the influence of company size, earnings information, dividend policy and leverage on abnormal returns. Data analysis method used is classical assumption analysis, descriptive statistical test, f test, t test and test coefficient of determination. Testing the hypothesis in this study uses the t test. The results of the study show that firm size and leverage have no significant effect on abnormal returns, while earnings information has a significant positive effect on abnormal returns and dividend policy has a significant negative effect on abnormal returns.