ANALISIS PENGARUH INFORMASI PROFITABILITAS YANG DIUKUR DENGAN PENDEKATAN LABA PER LEMBAR SAHAM(EARNING PER SHARE /EPS) DAN NILAI TAMBAH EKONOMI (ECONOMIC VALUE ADDED /EVA) TERHADAP CAPITAL GAIN (Penelitian Pada Perusahaan Perbankan Yang Terdafar Di Bursa

Authors

  • Lilis Puspitawati Fakultas Ekonomi Program Studi Akuntansi UNIKOM Bandung
  • Nurdiansyah - Fakultas Ekonomi Program Studi Akuntansi UNIKOM Bandung

Keywords:

Changes of stocks prices, Earning per Share (EPS), Economic Value Added (EVA)

Abstract

This research analyzed Earning per Share (EPS) and Economic Value Added (EVA)
influence the banking company's stock price changes in Indonesia Stock Exchange. The sample
used is banking company which actively in Indonesia Stock Exchange trading of year 2000-2009, is
always publishing financial reports every year and the company included the biggest banking
company by assets.
This research is using descriptive analysis method with quantitative approach. Sample of
data is reports balance sheet, profit / loss and share price of banking statistics for 2006 to 2009. This
research using the dependent variable stock price changes, while the independent variable is
earningpershare (EPS) and economic value added (EVA).
Based on the research that earnings per share and economic value added simultaneously
does not significantly influence change of stocks price on five banking companies which are listed in
Indonesia Stock Exchange. Based on the partial testing earnings per share did not have significant
influence on change of stock price in the banking companies. And partial test of the influence of
variable economic value added can concluded that economic value added has no significant effect
on stock price movements on five banking companies listed in Indonesia Stock Exchange

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Published

2013-01-21