Liability : Jurnal Akuntansi
Vol 1, No 1 (2019): Februari 2019

ANALISIS PENGARUH ECONOMIC VALUE ADDED (EVA) DAN RETURN ON ASSET (ROA) TERHADAP MARKET VALUE ADDED (MVA) PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR PADA BURSA EFEK INDONESIA

Putri, Kiki Ariani (Unknown)
Tumewu, James (Unknown)



Article Info

Publish Date
30 Jul 2019

Abstract

This study examines the effect on performance measurement using the traditional method of Return On Assets (ROA) and the Economic Value Added (EVA) on the Market Value Added (MVA) in the manufacturing companies on the Stock Exchange Indonesi terdftar from 2010-2012 . The analysis technique used is multiple linear regression analysis using SPSS 15.0. This study uses secondary data in the form of financial statements obtained through the center of reference data available on the Indonesia Stock Exchange website , the samples used are 10 companies listed in Indonesia Stock Exchange during 2010-2012 , this study uses two independent variables (EVA and ROA) and one dependent variable (MVA). The results of this study showed that simultaneous Economic Value Added (EVA) and return on assets (ROA) showed a significant effect on Market Value Added (MVA), while partially Economic Value Added (EVA) significantly affects the Market Value Added (MVA) and return on assets (ROA) did not significantly influence the Market Value Added (MVA).

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Journal Info

Abbrev

liability

Publisher

Subject

Economics, Econometrics & Finance

Description

LIABILITY JOURNAL is a media for publishing scientific articles in accounting and business. Jurnal Liability accepts empirical or conceptual articles which are particularly relevant with all accounting and business ...