PENGARUH KINERJA KEUANGAN BERBASIS VALUE ADDED TERHADAP RETURN SAHAM (Perusahaan Subsektor Makanan & Minuman di BEI Tahun 2019-2020)

• Main Author: Zahra Balqis Hidayat, - (Author)
• Format: Book
• Published: 2022-07-27.
• Subjects: Thesis; NonPeerReviewed
• Online Access: Link Metadata

Summary

Penelitian ini bertujuan untuk mengetahui pengaruh kinerja keuangan berbasis value added menggunakan indikator Economic Value Added (EVA), Market Value Added (MVA) dan Financial Value Added (FVA) terhadap return saham. Teknik sampling yang digunakan adalah purposive sampling sebanyak 48 perusahaan subsektor makanan dan minuman yang terdaftar di BEI tahun 2019-2020. Data yang digunakan adalah data sekunder berupa laporan keuangan tahunan dengan teknik dokumentasi. Pengujian hipotesis dilakukan dengan menggunakan analisis regresi sederhana dan uji perbedaan koefisien korelasi. Hasil pengujian hipotesis menunjukan bahwa kinerja keuangan berbasis value added menggunakan indikator EVA, MVA, dan FVA berpengaruh positif terhadap return saham perusahaan subsektor makanan dan minuman yang terdaftar di BEI tahun 2019-2020. Kata Kunci. Kinerja Keuangan, Value Added, Return Saham This study aims to determine the effect of value added-based financial performance using indicators of Economic Value Added (EVA), Market Value Added (MVA), and Financial Value Added (FVA) on stock returns. The sampling method used was purposive sampling of 48 foods and beverage sub-sector companies listed on the IDX in 2019-2020 observation period. The data used were secondary data in the form of annual financial statements with documentation techniques. Hypothesis testing is done by using simple regression analysis and the correlation coefficient difference test. The results of hypothesis testing show that value added-based financial performance using EVA, MVA, and FVA indicators has a positive effect on stock returns of foods and beverage sub-sector companies listed on the IDX in 2019-2020. Keywords: financial performance, value added-based, stock returns

Item Description

http://repository.upi.edu/75995/1/S_PEA_1801381_Title.pdf
http://repository.upi.edu/75995/2/S_PEA_1801381_Chapter1.pdf
http://repository.upi.edu/75995/3/S_PEA_1801381_Chapter2.pdf
http://repository.upi.edu/75995/4/S_PEA_1801381_Chapter3.pdf
http://repository.upi.edu/75995/5/S_PEA_1801381_Chapter4.pdf
http://repository.upi.edu/75995/6/S_PEA_1801381_Chapter5.pdf
http://repository.upi.edu/75995/7/S_PEA_1801381_Appendix.pdf