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All Journal JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi)
Anggraini, Fitria Rina
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Economics, Econometrics & Finance

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KONTRIBUSI ECONOMIC VALUE ADDED, MARKET VALUE ADDED, DAN LABA PER SAHAM TERHADAP PERUBAHAN HARGA SAHAM DI SEKTOR INDUSTRI BARANG KONSUMSI Anggraini, Fitria Rina; Widyowati, Mutiara Puspa
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 11, No 1 (2025): Vol 11, No. 1 (2025)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v11i1.11489

Abstract

ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh economic value added, market value added, dan earnings per share terhadap harga saham pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia periode 2018-2022. Jumlah populasi yang digunakan dalam penelitian ini sebanyak 93 perusahaan dengan jumlah sampel 22 perusahaan dengan menggunakan metode purposive sampling. Data yang digunakan dalam penelitian ini adalah data sekunder. Teknik analisis data menggunakan uji asumsi klasik dengan uji normalitas, uji multikoliniearitas, uji heteroskedastisitas dan uji autokorelasi. Pengujian hipotesis menggunakan analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa pengujian secara parsial dengan uji t mendapatkan hasil economic value added berpengaruh negatif terhadap harga saham, market value added dan earning per share juga berpengaruh secara parsial terhadap harga saham. Perusahaan perlu mengoptimalkan EVA, MVA, dan earning per share sementara investor dapat memanfaatkannya sebagai acuan fundamental, meski dengan pertimbangan faktor lain.ABSTRACTThis study aims to examine the effect of economic value added, market value added, and earnings per share on stock prices in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange for the 2018-2022 period. The population used in this study was 93 companies with a sample of 22 companies using the purposive sampling method. The data used in this study are secondary data. The data analysis technique uses the classical assumption test with normality test, multicollinearity test, heteroscedasticity test and autocorrelation test. Hypothesis testing uses multiple linear regression analysis. The results of this study indicate that partial testing with the t-test shows that economic value added has a negative effect on stock prices, market value added and earnings per share also have a partial effect on stock prices. Companies need to optimize EVA, MVA, and earnings per share while investors can use them as a fundamental reference, even with consideration of other factors.
Co-Authors Widyowati, Mutiara Puspa