Jurnal Ilmiah Wahana Akuntansi
Vol 10 No 1 (2015): Jurnal Ilmiah Wahana Akuntansi

Pengaruh Pengungkapan Intellectual Capital (IC) dan Economic Value Added (EVA) terhadap Harga Saham Perusahaan Manufaktur yang terdaftar di BEI

Achmad Fauzi (Fakultas Ekonomi Unversitas Negeri Jakarta)



Article Info

Publish Date
30 Jul 2015

Abstract

This study aims at finding out if The Influence of Intellectual Capital (IC)and Economic Value Added (EVA) on Stock Price of Manufacturing Companies listed on the Indonesia Stock Exchange (BEI) in 2012. The hypothesis of this study is : There is Influence of Intellectual Capital (IC) and Economic Value Added (EVA) on Stock Price of Manufacturing Company listed on the Indonesia Stock Exchange (BEI) in 2012. The method used is the author of the survey method with a quantitative approach . This study population is the entire manufacturing companies listed on the Stock Exchange in 2012 his sampling technique is random sampling as many as 36 samples .. Correlation Coefficient significance test ( Test A ) of 0.512 , indicating that there is a middle relationship between IC and EVA on Stock Price. The results of the coefficient of determination ( R2 Test ) stated that R2 is 0.262 or 26.2% . This shows that the percentage contribution of the effect of independent variables ( IC and EVA ) on the dependent variable ( stock price ) of 26.2 % . Or variations of the independent variables used in the model ( IC and EVA ) are able to explain 26.2% of variation in the dependent variable ( stock price ) . While the remaining 73.8 % are influenced or explained by other variables not included in this research model . Keyword: Intellectual Capital, Economic value Added, Stock Price

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Journal Info

Abbrev

wahana-akuntansi

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Journal of Wahana Akuntansi online edition with ISSN: 2302-1810 published by the Faculty of Economics, State University of Jakarta, Campus A, in Rawamangun Muka, East Jakarta 13220, Phone (021) 4721227, Fax (021) 4706285. Journal Wahana Akuntansi contains the results of research, conceptual ideas, ...