REAKSI PASAR ATAS PENGUMUMAN PEMECAHAN SAHAM PADA PERUSAHAAN LQ45 DAN NONLQ45 - I Gusti Ketut Agung Ulupui, Komang Ayu Seniari Utami (Accounting Department,Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region, 2013)