Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Vol 7 No 1 (2023): Jurnal Ilmiah Akuntansi dan Finansial Indonesia

Analisis Pengaruh PER, MVA, dan EVA terhadap Harga Saham dengan Tahun COVID-19 sebagai Variabel Moderasi Pada Perusahaan Sektor Kesehatan yang Terdaftar di BEI Periode 2018-2021: (Studi Kasus Perusahaan Sektor Kesehatan Periode 2018-2022)

Rian Martin Silitonga (Universitas Maritim Raja Ali Haji, Tanjungpinang, Indonesia)
Jack Febriand Adel (Universitas Maritim Raja Ali Haji, Tanjungpinang, Indonesia)
Ardiansyah Ardiansyah (Universitas Maritim Raja Ali Haji, Tanjungpinang, Indonesia)

Article Info

Publish Date
17 Oct 2023

Abstract

The purpose of this study was to determine the effect of PER, MVA, and EVA on stock prices with COVID-19 Year as a moderating variable in health sector companies listed on the IDX for the 2018-2022 period. The sample used was 40 data. The analysis method used is multiple linear regression analysis and Moderated Regression Analysis (MRA). Based on the results of the analysis, it was found that Price Earning Ratio (PER), Market Value Added (MVA), and COVID-19 Year have a positive and significant effect on stock prices, but the Economic Value Added (EVA) variable has a negative and significant effect on stock prices. The COVID-19 year can weaken the relationship between PER and EVA on stock prices, but the COVID-19 year can strengthen the relationship between MVA on stock prices.

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Journal Info
Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Website

Abbrev

jiafi

Publisher

Universitas Maritim Raja Ali Haji

Subject

Economics, Econometrics & Finance

Description

Penerbitan Jurnal Ilmiah Akuntansi dan Finansial Indonesia setiap enam bulan sekali pada bulan April dan Oktober setiap tahunnya, dan Jurnal Ilmiah Akuntansi dan Finansial Indonesia memberikan peluang kepada civitas akademika maupun praktisi untuk mempublikasikan hasil-hasil penelitian, kajian, ...