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All Journal Journal of Economic, Bussines and Accounting (COSTING) Jurnal Fairness
Darman Usman
Universitas Bengkulu
Economics, Econometrics & Finance

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Pengaruh Kinerja Keuangan, Economic Value Added dan Market Value Added terhadap Return Saham Perusahaan Manufaktur Arisky Andrinaldo; Husaini Husaini; Darman Usman; Ronal Aprianto
COSTING : Journal of Economic, Business and Accounting Vol 3 No 2 (2020): COSTING : Journal of Economic, Business and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v3i2.1154

Abstract

In investing in capital markets, an investor needs to consider the expected level of return (Return). This study aims to examine whether financial performance (net income, NOPAT, EPS), EVA, and MVA significantly influence stock returns. The object of this research is Manufacturing Companies registered in 2013 to 2017. This study uses secondary data with a purposive sampling method. The data obtained in this study were 52 company samples. Analysis method of this research data is multiple linear regression. The results showed that net income and market value added had a significant effect on stock returns, and earnings per share and economic value added had no significant effect on stock returns. In addition, earnings per share and economic value added have no significant effect on stock returns. Based on the results of this study, signal theory influences information generated through net income and market value added to investors to respond to the signals given in making investment decisions in order to produce the expected stock returns. Future studies are expected to add to the research period and other independent variables that affect stock returns. Keywords: Stock Returns, Net Income, Earning Per Share, Economic Value Added, and Market Value Added
Teknologi Informasi, Partisipasi Manajemen, Dan Kemampuan Pemakai Sistem Informasi Akuntansi Terhadap Kinerja Karyawan Bagian Akunatansi Choyrul Anuar; Darman Usman
JURNAL FAIRNESS Vol. 11 No. 3 (2021)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/fairness.v11i3.35594

Abstract

This study aims to examine the influence of information technology, management participation, and the ability of users of accounting information systems on the performance of accounting employees. This study uses a quantitative approach. Respondents in this study were 40 accounting employees at the automotive company in the city of Bengkulu. This study collected primary data with a questionnaire. The selection of samples tested in this study using purposive sampling. The data were analyzed by using multiple linear regression analysis with SPSS program. The results show the management participation has a positive effect on the performance of accounting employess,but information technology no influence on the performance of employees in the accounting department, and the ability of users of accounting information systems no influence the performance of employees in accounting,
Co-Authors Arisky Andrinaldo Choyrul Anuar Husaini Husaini Ronal Aprianto