PENGARUH KINERJA BERBASIS AKUNTANSI DAN KINERJA BERBASIS NILAI TAMBAH TERHADAP NILAI PERUSAHAAN

Dewata, Evada and Jauhari, Hadi and Indriasari, Desi and Sari, Lia Indah (2015) PENGARUH KINERJA BERBASIS AKUNTANSI DAN KINERJA BERBASIS NILAI TAMBAH TERHADAP NILAI PERUSAHAAN. PROSIDING SEMINAR NASIONAL FORUM IN RESEARCH, SCIENCE, AND TECHNOLOGY (FIRST) 2015. ISSN 2461-0739

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Abstract

This research aims to knows the effect of performance based on accounting and performance based on value added to the value of the company in LQ-45 company simultaneously and partially which listed on the Indonesia Stock Exchange in 2012-2014. The populations in this research are all LQ-45 companies which listed on the Indonesia Stock Exchange in 2012-2014. Sampling selection is purposive sampling method in to obtain 22 companies that are used as research samples. The data used is secondary data. Data source is from www.idx.co.id site and ICMD (Indonesian Capital Market Directory). The analysis technique are the descriptive anlysis, data quality test, classical assumptions test, multiple linear regression and hypothesis test. The result of this research shows that Return on Sale (ROS) and Market Value Added (MVA) have effect and significant to the value of company partially, while Economic Value Added (EVA) has negative effect and significant to the value of company and Earning per Share (EPS) has unsignificant effect to the value company. Simultaneously, Return on Sale (ROS), Earning per Share (EPS), Economic Value Added (EVA) and Market Value Added (MVA) have positive effect and significant to the value company.

Item Type: Article
Uncontrolled Keywords: return on sale, earning per share¸ economic value added, market value added, the value of the company
Subjects: Q Science > Q Science (General)
Divisions: General > Proceeding and Seminar
Depositing User: Ms Yulia Hapsari
Date Deposited: 29 Jan 2016 01:19
Last Modified: 29 Jan 2016 01:19
URI: http://eprints.polsri.ac.id/id/eprint/2542

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