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Priyo Darmawan
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Economics, Econometrics & Finance Social Sciences

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ANALISIS PENGARUH KINERJA KEUANGAN PERUSAHAAN TERHADAP KAPITALISASI PASAR DAN NILAI PERUSAHAAN PADA PERUSAHAAN RETAIL DI BEI Priyo Darmawan
Jurnal Akuntansi Bisnis Vol 1, No 1 (2008): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (256.743 KB) | DOI: 10.30813/jab.v1i1.371

Abstract

Corporate performance measurement  is one of the critical aspects of determining invesment. Therefore, it is necessary to need for a proper measurement of enabling to assess accurately and sufficiently in order to investors and creditors misleadings. The objective of this research is to analysis financial performance of Economic Value Added (EVA), and Market Value Added (MVA), Total Shareholder Return (TSR) against market capitalization and corporate value. The applied method  in this research is using multiple regression and linier regression analysis to the      F-test,Tt-test, and classic regression assumption. The results of this reseach is referring to  the existence of  the impact of  EVA, MVA, TSR , ROE, ROA, EPS and PER on  market capitalization and corporate value. Key Word : Market Value Added (MVA), Tobin’s Q, ROA (Return On Asset), ROE (Return On Equity), Market Capitalization, Earning Per Share (EPS)
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP STRUKTUR MODAL : ANALISIS KOMPARATIF PADA INDUSTRI PAKAN TERNAK DAN INDUSTRI SEMEN DI BURSA EFEK INDONESIA (2001-2007) Priyo Darmawan
Jurnal Akuntansi Bisnis Vol 1, No 2 (2008): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (276.395 KB) | DOI: 10.30813/jab.v1i2.372

Abstract

Financial function is one of the important function in company activities.  Therefore, it be might be managed properly by each company, especially, dealt with its capital structure. This study considers the significance of the determinants of capital structure on a sample of Animal Feed Manufacturers and Cement Manufacturers which are public listed firms at the Jakarta Stock Exchange from 2001 – 2007.  The result of  this investigation shows that firms have impact variables of firm characteristics which effect the capital structure are business risk, profitability and assets structure (tangibility), and earning volatility. Also, this study investigates among the variables which are the most dominated variables on capital structure. Keywords : business risk, profitability, assets structure, debt to total assets, earning volatility, firm size, and capital structure, irrelevant and relevant capital structure theories
MVA SEBAGAI PROXY EVA DAN PENGARUHNYA PADA NOPAT DAN TOTAL SHAREHOLDER RETURN– PERUSAHAAN ECERAN TBK Priyo Darmawan
Jurnal Akuntansi Bisnis Vol 1, No 1 (2008): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (233.427 KB) | DOI: 10.30813/jab.v1i1.369

Abstract

The development in the Indonesian capital market, both in depth and breadth along with the increased awareness among the shareholders, has increased the pressure on the companies to consistently perform better. One of the indicators of such performance is the Market Value Added (MVA). Literature is replete with studies, which have tried to capture the behavior of MVA. Stewart (1991) claims that EVA is the ultimate proxy of MVA. Following Stewart (1991), several studies examined the relationship between EVA and MVA using the Stern Stewart-1000 data. Most of these studies found evidence to support Stewart’ s  claim. Despite the popularity of the concept, very few studies have been undertaken to empirically test the ability of EVA to reflect or proxy the MVA of Indonesian retail  companies, which registered on the Indonesia Stock Exchange from 2002 - 2006. This study makes an attempt to fill the gap. This study empirically examines the relationship between MVA and EVA of the Indonesian retail go public companies. Though the focus of the paper is the relationship between EVA and MVA, it also tries to understand the relationship between MVA and other common accounting numbers like NOPAT, TSR. The study indicates that there is no strong evidence to support Stern Stewart’ s claim that EVA is superior to the traditional performance measures in its association with MVA.Key Words: Economic Value Added (EVA), Market Value Added (MVA), Net Operating Profit after Tax (NOPAT), Total Shareholder Value (TSR)
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