Eklektik : Jurnal Pendidikan Ekonomi dan Kewirausahaan
Vol 6, No 2 (2023): Eklektik

Analisis Kinerja Keuangan Menggunakan Metode EVA dan MVA terhadap Return Saham yang dimoderasi Ukuran Perusahaan di BEI

Permatasari, Yiswi Oktavia (Unknown)
Gunarto, Muji Gunarto (Unknown)



Article Info

Publish Date
15 Jan 2024

Abstract

The aim of this research is to analyze the effect of financial performance using the EVA and MVA methods on stock returns by including firm size as a moderating variable. The research uses a quantitative approach. The research population is food and beverage sub-sector companies listed on the Indonesia Stock Exchange (BEI) for the 2021-2022 period. Using a purposive sampling technique, a sample size of 27 companies was obtained with a population of 40 companies. Analyzed using the SEM-PLS approach to test the hypothesis. The results of the research found that company performance had a significant effect on stock returns using the EVA and MVA methods. However, firm size has no effect on stock returns, so the firm size variable cannot moderate financial performance using the EVA and MVA methods on stock returns. This proves that the company has not been able to create added value to the company and firm size cannot determine the continuity of a company's business. Keywords: Financial Performance, EVA, MVA, Stock Return, Firm Size 

Copyrights © 2023






Journal Info

Abbrev

EKLEKTIK

Publisher

Subject

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

Description

Eklektik : Jurnal Pendidikan Ekonomi dan Kewirausahaan adalah Jurnal diterbitkan oleh Program Studi Pendidikan Ekonomi Faklutas Tarbiyah dan Keguruan Universitas Islam Negeri Sultan Syarif Kasim Riau dengan Nomor E-ISSN 2622-5360 yang bekerja sama dengan ASPROPENDO (Asosiasi Propesi Pendidik ...