Pengaruh Return on Sale, Earning per Share, Economic Value Added, dan Market Value Added Terhadap Nilai Perusahaan (Pada Perusahaan Manufaktur Sektor Barang Baku yang Terdaftar di BEI Periode 2019-2021)

Authors

  • Dyah Puspita Ayu Lativa Fatariska Program Studi Akuntansi - S1, Fakultas Ekonomi dan Bisnis, Universitas Dian Nuswantoro Semarang
  • Wikan Isthika Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Dian Nuswantoro Semarang

Abstract

This research is a quantitative study which aims to examine the effect of return on sales, earnings per share, economic value added, and market value added on company value. The population of this study was 89 manufacturing companies in the raw goods sector listed on the Indonesia Stock Exchange in 2019-2021. Based on the purposive sampling method, the sample obtained was 51 companies. Data were analyzed using multiple linear regression analysis with SPSS 23 tools. The results of this study stated that simultaneously return on sales, earnings per share, economic value added, and market value added had a significant effect on company value. Earnings per share, economic value added, and market value added partially have a significant effect on company value. However, return on sale does not have a significant effect on company value.Penelitian ini merupakan penelitian kuantitatif yang bertujuan untuk menguji pengaruh return on sale, earnings per share, economic value added, dan market value added terhadap nilai perusahaan. Populasi penelitian ini sebanyak 89 perusahaan manufaktur sektor barang baku yang terdaftar di Bursa Efek Indonesia tahun 2019-2021. Berdasarkan metode purposive sampling, sampel yang diperoleh sebanyak 51 perusahaan. Data dianalisis menggunakan analisis regresi linier berganda dengan alat bantu SPSS 23. Hasil dari penelitian ini menyatakan bahwa secara simultan return on sale, earnings per share, economic value added, dan market value added berpengaruh signifikan pada nilai perusahaan. Earnings per share, economic value added, dan market value added secara parsial berpengaruh signifikan terhadap nilai perusahaan. Akan tetapi, return on sale tidak berpengaruh signifikan pada nilai perusahaan Keywords:Nilai PerusahaanReturn on SaleEarning per ShareEconomic Value AddedMarket Value Added 

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Published

2024-01-10

How to Cite

Fatariska, D. P. A. L., & Isthika, W. (2024). Pengaruh Return on Sale, Earning per Share, Economic Value Added, dan Market Value Added Terhadap Nilai Perusahaan (Pada Perusahaan Manufaktur Sektor Barang Baku yang Terdaftar di BEI Periode 2019-2021). Jurnal Ekonomi Dan Bisnis, 2(4), 248–261. Retrieved from https://publikasi.dinus.ac.id/index.php/JEKOBS/article/view/9977

Issue

Vol. 2 No. 4 (2023): Jurnal Ekonomi dan Bisnis

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Articles

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