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All Journal Jurnal Ilmiah Raflesia Akuntansi Riwayat: Educational Journal of History and Humanities
Sugiarti Binastuti
Universitas Gunadarma
Humanities Economics, Econometrics & Finance Education Social Sciences

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PENGARUH ECONOMIC VALUE ADDED DAN MARKET VALUE ADDED TERHADAP NILAI PERUSAHAAN MELALUI RETURN SAHAM SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN PERIODE 2015-2019 Nurbaya Mahasari Sella; Sugiarti Binastuti
Jurnal Ilmiah Raflesia Akuntansi Vol 7 No 2 (2021): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v7i2.94

Abstract

Abstract - his study aims to see the effect of Eva and Mva on firm value through stock returns as an intervening variable for manufacturing companies in the food and beverage sub-sector for the 2015-2019 period.This study uses quantitative data types with secondary data sources. Sample selection using purposive sampling method obtained from the annual financial statements through the official website of each company and www.idx.co.id. The variable used is Economic Value Added which is measured by subtracting the results of nopat and capital charges. Market Value Added as measured by company value and invested capital. Stock Return is measured by the previous share price and current share price and Company Value is obtained by the share price, outstanding shares, total assets and total liabilities. The results of the regression analysis show that partially economic value added and stock returns have no effect on firm value, while market value added variables affect firm value. Simultaneously the variables of economic value added, market value added and stock returns simultaneously affect the value of the company. The path analysis shows that there is a direct effect with positive results on the variables eva and mva on firm value through stock returns as an intervening variable.
The Effect of Motivation, Promotion and Destination Image on Visitor Satisfaction Through Visiting Decisions as Intervening Variables at Saung Angklung Udjo Tourism Objects Ashur Harmadi; Guyub Nuryanto; Sugiarti Binastuti; Makmun Makmun; Dina Nuramalia
Riwayat: Educational Journal of History and Humanities Vol 6, No 4 (2023): Educational, Historical Studies and Humanities
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v6i4.34580

Abstract

The purpose of this study is to determine the effect of motivation, promotion, and destinaton image on visitor satisfaction through the decision to visit as an intervening variable at the Saung Angklung Udjo tourist attraction. The methods of analysis of this study used quantitative primary data, the test stages carried out are validity test, reliability test, and structural equation model (SEM). The data used in this study used a questionnaire instrument that was collected as many as 150 respondents. The sampling method in this study is non probability sampling with purposive ampling technique. Testing tools used SPSS and AMOS. The result of the study indicate that the motivation and destination image variables have a positive and significant effect on the decision to visit. The variables of promotion, destination image, and decision to visit have a positive and significant effect on visitor satisfaction. While the promotion variable does not have a positive and significant effect on decision to visit and the motivation variable does not have a positive and significant effect on visitor satisfaction.
Co-Authors Ashur Harmadi Dina Nuramalia Guyub Nuryanto Makmun Nurbaya Mahasari Sella