Perbedaan Kinerja Keuangan Antara Perusahaan Besar Dan Perusahaan Kecil yang Mengumumkan Dividen: Pengujian Signaling Hypothesis

The objectives of this research are to examine a difference of financial performance of large and small-scaled companies that announce the dividend. If there is a difference, is it significant? Total of 30 companies sample have chosen. Analysis performed using independent samples t-test to test the hypothesis. The analysis show for some of the ratios such as current ratio, quick ratio, leverage ratio, return on investment, return on equity, net profit margin and total assets turnover have no statistically significant result. It means the results that the liquidity performance, the solvability, the profitability and the activity of large and small-scaled companies that announce the dividend doesn’t differ. Thus this research doesn’t support the signaling hypothesis Keyword: pengumuman dividen, perusahaan besar-kecil, kinerja keuangan, signaling hypothesi