PENGARUH ECONOMIC VALUE ADDED (EVA), MARKET VALUE ADDED (AVA), RESIDUAL INCOME (RI), EARNING PER SHARE (EPS) DAN OPERATING CASH FLOW (OCF) TERHADAP RETURN SAHAM".(Studi Empiris Pada Perusahaan Indeks LQ - 45 yang Terdaftar di BEI Periode 2015 - 2017)
Daftar Isi:
- This research was conducted at LQ-45 index companies listed on the Indonesia Stock Exchange. The purpose of this study was to examine the effect of Economic Value Added (EVA), Market Value Added (MVA), Residual Income (RI), Earnings Per Share (EPS) and Operating Cash Flow (OCF) on Stock Returns. In the study conducted using five independent variables are the influence of Economic Value Added (EVA), Market Value Added (MVA), Residual Income (RI), Earnings Per Share (EPS) and Operating Cash Flow (OCF) Meanwhile, the dependent variable is Stock Return . This research was conducted because there are still differences between researchers with other researchers. The data used in the study include the company's financial statements for three years in the period 2015 - 2017. Samples used in the study were 22 LQ-45 index companies listed on the Indonesia Stock Exchange. This study uses multiple linear regression analysis, with partial hypothesis test (t test), simultaneous test (f test), and coefficient of determination (adjusted R). From the results of research that has been done, the authors obtain results that indicate that there is an influence from the variable influence of Economic Value Added (EVA), Market Value Added (MVA), Residual Income (RI), Earnings Per Share (EPS) and Operating Cash Flow (OCF) ) towards Stock Return This is because the company is able to create good performance so that investors can invest in the company. Keywords: The influence of Economic Value Added (EVA), Market Value Added (MVA), Residual Income (RI), Earnings Per Share (EPS) and Operating Cash Flow (OCF), Stock Return ". Penelitian ini dilakukan pada perusahaan indeks LQ-45 yang terdaftar di Bursa Efek Indonesia. Tujuan dari penelitian ini untuk menguji pengaruh Economic Value Added (EVA), Market Value Added (MVA), Residual Income (RI), Earnings Per Share (EPS) dan Operating Cash Flow (OCF) terhadap Return Saham. Dalam penelitian yang dilakukan menggunakan lima variabel independen adalah pengaruh Economic Value Added (EVA), Market Value Added (MVA), Residual Income (RI), Earnings Per Share (EPS) dan Operating Cash Flow (OCF) Sedangkan, variabel dependen adalah Return Saham. Penelitian ini dilakukan karena masih ada perbedaan antara peneliti satu dengan peneliti lain. Data yang digunakan dalam penelitian meliputi laporan keuangan perusahaan selama tiga tahun dalam periode 2015 - 2017. Sampel yang digunakan dalam penelitian sebanyak 22 perusahaan indeks LQ-45 yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan analisis regresi linear berganda, dengan pengujian hipotesis uji parsial (uji t), uji simultan (uji f), dan koefisien determinasi (adjusted R). Dari hasil penelitian yang telah dilakukan, penulis memperoleh hasil yang menunjukkan bahwa terdapat pengaruh dari variabel pengaruh Economic Value Added (EVA), Market Value Added (MVA), Residual Income (RI), Earnings Per Share (EPS) dan Operating Cash Flow (OCF) terhadap Return Saham Hal ini disebabkan karena perusahaan mampu menciptakan kinerja yang baik sehingga investor dapat melakukan penanaman modal pada perusahaan. Kata Kunci : pengaruh Economic Value Added (EVA), Market Value Added (MVA), Residual Income (RI), Earnings Per Share (EPS) dan Operating Cash Flow (OCF), Return Saham”.