PENGARUH ECONOMIC VALUE ADDED, RASIO PROFITABILITAS, DAN CASH FLOW FROM OPERATING TERHADAP RETURN SAHAM PERUSAHAAN PROPERTI

Authors

  • Harnovinsah vinsah Jurnal Riset Akuntansi Mercubuana (JRAMB)
  • Bernad Sagala

DOI:

https://doi.org/10.26486/jramb.v1i1.10

Abstract

Tujuan penelitian tentang economic value added, rasio profitabilitas, dan cash
flow from operating, dan return saham (studi empiris pada perusahaan properti yang
terdaftar di Bursa Efek Indonesia periode 2010 - 2013) ini adalah untuk mengetahui
pengaruh economic value added, rasio profitabilitas, dan cash flow from operating
terhadap return saham. Penelitian ini dilakukan dengan metode penelitian kuantitatif
dan menggunakan analisis regresi data panel, dimana economic value added, rasio
profitabilitas, dan cash flow from operating merupakan variabel bebas, sedangkan
return saham sebagai variable terikat. Penelitian ini menggunakan populasi seluruh
perusahaan properti yang terdaftar di Bursa Efek Indonesia periode 2010 - 2013,
sedangkan pengumpulan data dilakukan dengan metode studi pustaka, serta studi
dokumentasi untuk selanjutnya dilakukan pembahasan dan analisis. Hasil penelitian
menunjukkan bahwa variabel EVA dan ROA berpengaruh signifikan terhadap return
saham perusahaan properti yang terdaftar di Bursa Efek Indonesia periode 2010 –
2013. Sementara itu, variabel ROE dan CFO tidak berpengaruh signifikan terhadap
return saham perusahaan properti yang terdaftar di Bursa Efek Indonesia periode
2010 – 2013.
Kata kunci : Economic Value Added, Profitabilitas, Cash Flow from Operating, Return
Saham

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Published

2015-05-07

Issue

Vol. 1 No. 1: Mei 2015

Section

Jurnal Riset Akuntansi Mercu Buana (JRAMB)

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