Pengaruh Perubahan Dividen Terhadap Profitabilitas Perusahaan Pada Masa Yang Aakan Datang (Future Profitability)

Pengaruh Perubahan Dividen Terhadap Profitabilitas Perusahaan Pada Masa Yang Aakan Datang (Future Profitability)

The research investigates the incremental information content of dividend changes about future profitability. We regress three of measurement of earnings (earnings level, earnings changes and abnormal earnings) to dividend changes and a number of control variables. By using 87 samples (420 firm year...

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Bibliographic Details
Main Author: Agus Prasetyanta
Format: Article
Language:English
Published: Universitas Kristen Satya Wacana 2016-06-01
Series:Jurnal Ekonomi dan Bisnis
Subjects:
incremental information content
dividend changes
profitability
Online Access:http://ejournal.uksw.edu/jeb/article/view/278
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spelling doaj-4809db542b6f4c2881a0c5be8b786ef42020-11-24T22:02:30ZengUniversitas Kristen Satya WacanaJurnal Ekonomi dan Bisnis1979-64712528-01472016-06-0117212914810.24914/jeb.v17i2.278255Pengaruh Perubahan Dividen Terhadap Profitabilitas Perusahaan Pada Masa Yang Aakan Datang (Future Profitability)Agus Prasetyanta0Fakultas Ekonomi Universitas Kristen Immanuel YogyakartaThe research investigates the incremental information content of dividend changes about future profitability. We regress three of measurement of earnings (earnings level, earnings changes and abnormal earnings) to dividend changes and a number of control variables. By using 87 samples (420 firm years) of firm at Jakarta Stock Exchange over 1997-2003, We find that dividend changes provide information about the earnings insubsequent years, incremental to market and accounting data. The paper also documents that dividend changes are positively related to earnings changes for merely four year ahead. In detail examining, We find that dividend increase convey must new information about earnings changes and abnormal earnings for three year ahead than dividend decrease.http://ejournal.uksw.edu/jeb/article/view/278incremental information contentdividend changesprofitability
collection DOAJ
language English
format Article
sources DOAJ
author Agus Prasetyanta
spellingShingle Agus Prasetyanta
Pengaruh Perubahan Dividen Terhadap Profitabilitas Perusahaan Pada Masa Yang Aakan Datang (Future Profitability)
Jurnal Ekonomi dan Bisnis
incremental information content
dividend changes
profitability
author_facet Agus Prasetyanta
author_sort Agus Prasetyanta
title Pengaruh Perubahan Dividen Terhadap Profitabilitas Perusahaan Pada Masa Yang Aakan Datang (Future Profitability)
title_short Pengaruh Perubahan Dividen Terhadap Profitabilitas Perusahaan Pada Masa Yang Aakan Datang (Future Profitability)
title_full Pengaruh Perubahan Dividen Terhadap Profitabilitas Perusahaan Pada Masa Yang Aakan Datang (Future Profitability)
title_fullStr Pengaruh Perubahan Dividen Terhadap Profitabilitas Perusahaan Pada Masa Yang Aakan Datang (Future Profitability)
title_full_unstemmed Pengaruh Perubahan Dividen Terhadap Profitabilitas Perusahaan Pada Masa Yang Aakan Datang (Future Profitability)
title_sort pengaruh perubahan dividen terhadap profitabilitas perusahaan pada masa yang aakan datang (future profitability)
publisher Universitas Kristen Satya Wacana
series Jurnal Ekonomi dan Bisnis
issn 1979-6471
2528-0147
publishDate 2016-06-01
description The research investigates the incremental information content of dividend changes about future profitability. We regress three of measurement of earnings (earnings level, earnings changes and abnormal earnings) to dividend changes and a number of control variables. By using 87 samples (420 firm years) of firm at Jakarta Stock Exchange over 1997-2003, We find that dividend changes provide information about the earnings insubsequent years, incremental to market and accounting data. The paper also documents that dividend changes are positively related to earnings changes for merely four year ahead. In detail examining, We find that dividend increase convey must new information about earnings changes and abnormal earnings for three year ahead than dividend decrease.
topic incremental information content
dividend changes
profitability
url http://ejournal.uksw.edu/jeb/article/view/278
work_keys_str_mv AT agusprasetyanta pengaruhperubahandividenterhadapprofitabilitasperusahaanpadamasayangaakandatangfutureprofitability
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