Jurnal ASET (Akuntansi Riset)
Vol 12, No 2 (2020): Jurnal Aset (Akuntansi Riset) Juli - Desember 2020 [DOAJ & SINTA INDEXED]

Analysis of performance company : Based on Value Added and Financial Statement

Pernamasari, Rieke (Unknown)



Article Info

Publish Date
29 Dec 2020

Abstract

This research is the concept of proving the function and / or important factors analytically and experimentally. This study aims to analyze investment decisions as measured by stock prices with performance measures as the independent variable. Company performance measures measured through economic value added (EVA), market value added (MVA), Return on Equity (ROE), and Earning Per Share (EPS). The research method used is quantitative research and the sample of this study is an investor index company listed on the Indonesia Stock Exchange (BEI) in 2015 - 2018. The method of analysis used is multiple regression test. The results of this study indicate that EVA and MVA have no effect on stock prices, while ROE and EPS have an effect on stock prices. So it can be denied that investors in Indonesia, company investors 33, look at the figures shown in historical financial reports more than they look at the residual income.

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Journal Info

Abbrev

aset

Publisher

Subject

Economics, Econometrics & Finance

Description

The aim of this Jurnal ASET (Akuntansi Riset) is to promote a principled approach to research on accounting science-related concerns by encouraging inquiry into the relationship between theoretical and practical studies. Jurnal ASET (Akuntansi Riset) an electronic journal, provides a forum for ...