PENGARUH ECONOMIC VALUE ADDED, ARUS KAS OPERASI, RESIDUAL INCOME, EARNINGS, OPERATING LEVERAGE DAN MARKET VALUE ADDED TERHADAP RETURN SAHAM
Abstrak: This research
is conducted to
analyze the influence
of Economic value added, cash flow from operations, residual income, earnings, operating
leverage and Market
value added to the
stockholders’ return. This study
was also intended
to know which performances measures
have the most
significant effect to
the return on shares.
The samples of
this research are
consisting of 23 manufacturing companies that have been listed
in the Jakarta’s Stock Exchange
(JSX) for period
2003-2005 that has
been selected by purposive sampling method. This study uses
multiple regression method to see the contribution of each variable influence stockholders’ return. The empiric
result indicates that
all of the
independent variables (Economic
value added, cash flow from operations,
residual income, earnings,
operating leverage and
Market value added)
do not have significant influence to the return on
shares.
Keywords: Economic value
added, operating cash
flow, residual income, earnings,
market value added, operating leverage, stockholders’ return
Penulis: ITA TRISNAWATI
Kode Jurnal: jpakuntansidd090041
