Stock Split is a corporate action in company's existing share which divided into multiple shares. The stck split is usually executed when market price are too high. High market proces of shares will reduce investors ability to purchase  those stocks.
The porpose of this study is test to stock split change firms 'financial performance. Financial performance is measured by using five financial ratios: current ratio, leverage ratio, total asset turnover, return on asset, and nett profit margin. Based on the result of the paired sample t-tes, there is no significant difference by using those six ratios.
Keywords : Stock split, financial performance, financial statement, financial ratio.