Jurnal Akuntansi Bisnis
Vol 8, No 2 (2015): Jurnal Akuntansi Bisnis

PENGARUH EVA, EARNINGS DAN ARUS KAS OPERASI TERHADAP STOCK RETURN

Elfina Astrella Sambuaga (Unknown)



Article Info

Publish Date
15 Sep 2017

Abstract

This study analyzed the influence of economic value added, residual income, and two mandated performance measures, earnings and cash flow from operations to the shareholders’ return of mining’s companies that listed on Indonesian Stock Exchange. This study was also intended to know which performance measures have the most significant effect to the stockholders’ returns. This study used linier regression to see the contribution from each independent variables influenced stockholders’ return. The hypotheses was economic value added, earning and cash flow operation have significant influence  to the stockholder’ return. The most significant effect was from cash flow operation regression. The next variable which has significant effect also were EVA and earning. Keywords: EVA, earning, cash flow from operations, stock return

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Journal Info

Abbrev

akuntansi-bisnis

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Journal of Business Accounting (JAB) which already has P-ISSN: 1979-360X, E-ISSN 2598-6767 is a Journal of Accounting Studies Program, which contains a collection of academic research findings and scientific contributions from professionals in the field of accounting for advancement and development ...