Pengaruh economic value added, residual income, earnings dan operating cash flow terhadap return saham pada perusahaan manufaktur di Bursa Efek Indonesia tahun 2014-2016

Riningsih, Duwi (2017) Pengaruh economic value added, residual income, earnings dan operating cash flow terhadap return saham pada perusahaan manufaktur di Bursa Efek Indonesia tahun 2014-2016. Bachelor (S1) thesis, Wijaya Kusuma Surabaya University.

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Abstract

ABSTRACT This study to get empirical evidence that the EVA, Residual income, Earnings and operating cash flow affect the return earned by shareholders, either partially or simultaneously. The sampling method used was purposive sampling, with the criteria of the company that is inclouded in the manufactured companies listed in the Indonesia Stock Exchange (BEI) during the observation period of 2014- 2016. Companies used in the Rupiah currency and reporting devidend cash. The analytical method used was multiple linear regression test. The result of this study concluded that the EVA, residual income and operating cash flows simultaneously affected the return earned by shareholders. EVA and Residual income partially had no effect on returns received by shareholders. Earning and Operating cash flow partially had an influence on return received by shareholders. Keywords : Economics Value Added, Residual income, Earning, Operating Cash Flow, Stock Returns ========================================================= ABSTRAK Penelitian ini berjudul pengaruh economic value added, residual income, earnings dan operating cash flow terhadap return saham. Penelitian ini bertujuan untuk memperoleh bukti empiris bahwa EV A, residual income, earnings dan operating cash flow berpengaruh terhadap return yang diterima oleh pemegang saham, baik secara parsial maupun simultan. Metode yang digunakan dalam pengambilan sampel adalah purposive sampling, dengan kriteria perusahaan yang masuk: dalam perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEl) selama periode pengamatan yaitu tahun 2014-2016. Perusahaan yang dijadikan sampel memiliki kelengkapan data (Laporan Keuangan yang di Audit). Perusahaan yang menggunakan satuan mata uang rupiah dan melaporkan jumlah deviden yang dibayarkan secara kas. Metode analisis yang digunakan adalah uji regresi linear berganda. Hasil penelitian ini menyimpulkan bahwa EV A, residual income, earnings dan operating cash flow secara simultan berpengaruh terhadap return yang diterima oleh pemegang saham. EVA dan residual income secara parsial tidak mempunyai pengaruh terhadap return yang diterima oleh pemegang saham. Earnings dan Operating cash flow secara parsial mempunyai pengaruh terhadap return yang diterima oleh pemegang saham. Kata kunci : Economic Value Added, Residual Income, Earnings, Operating Cash Flow dan Return Saham.

Item Type: Thesis (Bachelor (S1))
Uncontrolled Keywords: Economic Value Added, Residual Income, Earnings, Operating Cash Flow dan Return Saham.
Subjects: H Social Sciences > HG Finance
Divisions: Faculty of Economic and Business > Master In Accounting Study Program
Depositing User: Bambang Wahyujatmiko
Date Deposited: 08 Feb 2018 03:45
Last Modified: 08 Feb 2018 03:45
URI: http://erepository.uwks.ac.id/id/eprint/110

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