Pengaruh Economic Value Added, Profitabilitas dan Arus Kas Operasi terhadap Return yang Diterima oleh Pemegang Saham

Agustina, Lidya and Alexander, Juan (2012) Pengaruh Economic Value Added, Profitabilitas dan Arus Kas Operasi terhadap Return yang Diterima oleh Pemegang Saham. Akurat: Jurnal Ilmiah Akuntansi, 3 (9). pp. 1-21. ISSN 2086-4159

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Abstract

In the period of repairs due to the global crisis in 2009, the mining sector holds a prominent role as a supplier of raw materials for other industry sectors. This research aims to examine whether the three performance measurements based on value i.e. economic value added, earnings represented by profitability and cash flow through operating cash flow will impact the return of the company's shares in the mining sector of Indonesia Stock Exchange. The hypothesis of this research is that economic value added, profitability and operating cash flow would significantly impact the return of shares both simultaneously as well as partial. The results of research through F-test indicates that simultaneously economic value added, profitability, which is represented by ROE and ROA, and cash flow of operations do not provide any significant influences to the return of shares. Whereas during a partial test done via a T-test, only the ratio of profitability (ROA and ROE) is found to have a significant impact.

Item Type: Article
Uncontrolled Keywords: economic value added, profitability, operating cash flow, stock return
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Depositing User: Perpustakaan Maranatha
Date Deposited: 03 Jun 2013 04:25
Last Modified: 03 Jun 2013 04:25
URI: http://repository.maranatha.edu/id/eprint/3574

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