Pengaruh Economic Value Added (EVA) Dan Market Value Added (MVA) Terhadap Return Saham Pada Perusahaan Sub Sektor Otomotif Di Bursa Efek Indonesia (BEI)

Authors

  • Ayu Lestari Sekolah Tinggi Ilmu Ekonomi Bima
  • Muhamad Rimawan Sekolah Tinggi Ilmu Ekonomi Bima

DOI:

https://doi.org/10.59603/ebisman.v1i3.94

Keywords:

Economic Value Added, Market Value Added, Return Saham

Abstract

This research aims to examine Economic Value Added (EVA) and Market Value Added (MVA) on Stock Returns in Automotive Sub-Sector Companies on the Indonesia Stock Exchange (BEI). This type of research includes associative research using secondary data obtained from financial reports on the website www.idx.co.id. The population in this research is the financial reports of 16 automotive sub-sector companies listed on the Indonesian Stock Exchange. The method used in selecting the sample was purposive sampling and determining the sample based on criteria established by the researcher with the results of the financial reports of 3 automotive sub-sector companies during the period 2018 - 2022. Based on the results of data processing using the multiple linear regression analysis method, F test, test t, it is known that there is a partially significant influence of EVA on stock returns, there is a partially significant influence of MVA on stock returns and there is a simultaneous significant influence of EVA and MVA on stock returns.

References

Agnatia, V., & Amalia, D. (2018). Pengaruh Economic Value Added (Eva) Dan Rasio Profitabilitas Terhadap Harga Saham. Journal of Applied Managerial Accounting, 2(2), 290–303. https://doi.org/10.30871/jama.v2i2.900

Amna, L. S. (2020). Pengaruh Economic Value Added (Eva) Dan Market Value Added (Mva) Terhadap Return Saham. Jurnal Akuntansi Dan Keuangan, 11(1), 59. https://doi.org/10.36448/jak.v11i1.1395

Anasta, L. (2021). Pengaruh Rasio Likuiditas , Economic Value Added , Market Value Added Terhadap Return Saham. Jurnal Akuntansi Perpajakan Dan Audit, 3(1), 1–9.

Rahman, (2022). Pengaruh Economic Value-Added Dan Market Value Added Terhadap Return Saham. E-Jurnal Ekonomi Dan Bisnis Universitas Udayana, 7(3), 444. https://doi.org/10.24843/eeb.2022.v11.i04.p06

Ekonomi, F., & Kanjuruhan, U. (n.d.). ANALISIS PENGARUH ECONOMIC VALUE ADDED ( EVA ) DAN RASIO KEUANGAN TERHADAP RETURN SAHAM SYARIAH Lilik Sri Hariani Pasar modal syariah telah memainkan beberapa peran penting yang mengubah topography dari sektor keuangan . Pada akhir tahun 2007 , Badan Peng. 1–21.

Ghozali. (2016). Aplikasi Analisis Multivariete Dengan Program IBM SPSS. Semarang: Badan Penerbit Universitas Diponegoro

Hidayat, W. (2014). Pengaruh Penggunaan Economic Value Added Dan Market Value Added Terhadap Tingkat Return Saham Pada Perusahaan Konstruksi Di Bursa Efek. Jurnal Sosial Ekonomi Pembangunan, 4(12), 330–348.

Larasati, R., Sari, I. A., & Astutie, Y. P. (2019). Pengaruh Economic Value Added, Market Value Added dan Cash Value Added terhadap Return Saham pada Perusahaan Jakarta Islamic Index yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2018. Permana : Jurnal Perpajakan, Manajemen, Dan Akuntansi, 11(2), 119–129. https://doi.org/10.24905/permana.v11i2.47

Muthia, Z., & Sahroni, N. (2022). BanKu : Jurnal Perbankan dan Keuangan PENGARUH ECONOMIC VALUE ADDED DAN MARKET VALUE ADDED TERHADAP HARGA SAHAM PADA. 3(Agustus), 92–101.

Mahyus, Ekanda (2015). Ekonomi Internasional. Jakarta : Erlangga.

Raharjo, A. (2021). Pengaruh Eva Dan Mva Terhadap Return Saham Pada Perusahaan Idx30 Di Bei. Jurnal Ilmiah Manajemen Ubhara, 3(1), 169. https://doi.org/10.31599/jmu.v3i1.860

Rudianto, (2018). Akuntan Intermediate, Jakarta: Erlangga.

Sugiyono. (2016). Metode Penelitian Kuantitatif, Kualitatif dan R&D, Cetakan ke-24. Bandung: Alfabeta.

S., R. J. E. Y., & Muhammad, R. N. (2021). Pengaruh Economic Value Added (EVA) Dan Market Value Added (MVA) Terhadap Return Saham. Indonesian Accounting Literacy Journal, 1(3), 563–574. https://doi.org/10.35313/ialj.v1i3.3319

Suwandaru, R., & Hikmah, N. (2019). Pengaruh Economic Value Added dan Market Value Added Terhadap Return Saham Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia. Jurnal Manajemen Perbankan Keuangan Nitro, 2(2), 71–77. https://doi.org/10.56858/jmpkn.v2i2.22

Sujarweni, Wiratna. (2020). Metodologi Penelitian Bisnis & Ekonomi. Yogjakarta.

Trisnawati, I. T. A. (2009). Pengaruh economic value added, arus kas operasi, residual income, earnigns, operating leverage dan market value added terhadap return saham. Jurnal Bisnis Dan Akuntansi, 11(1), 65–78.

Downloads

Published

2023-09-25

How to Cite

Ayu Lestari, & Muhamad Rimawan. (2023). Pengaruh Economic Value Added (EVA) Dan Market Value Added (MVA) Terhadap Return Saham Pada Perusahaan Sub Sektor Otomotif Di Bursa Efek Indonesia (BEI). EBISMAN : EBisnis Manajemen, 1(3), 103–122. https://doi.org/10.59603/ebisman.v1i3.94