PENGARUH CASH VALUE ADDED DAN EARNING SHARE RATIO TERHADAP RETURN SAHAM
DOI:
https://doi.org/10.24269/ekuilibrium.v8i1.2013.pp48%20-%2061Abstract
Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh cash value added dan earning share ratio terhadap return saham , dengan menggunakan sampel Perusahaan yang listing pada Bursa Efek Indonesia dan termasuk sebagai kelopok LQ 45. Dari Hasil penelitan yang dilakukan diketahui Cash Value Added tidak berpengaruh secara signifikan terhadap retun saham . Adapun variabel Earning Per Share Ratio tidak berpengaruh secara signifikan terhadap retun saham. Lebih lanjut diketahui bahwa Cash Value Added tidak memberikan informasi dan nilai relevansi yang lebih baik dibandingkan dengan Earning Per Share Ratio dalam menjelaskan terhadap return perusahaan Keadaan ini bisa saja terjadi karena cash value added merupakan bagian dari konsep value based management, yang untuk Indonesia masih belum banyak dimanfaatkan sebagai salah satu penilaian kinerja perusahaan. Selama ini penilaian kinerja cenderung menggunakan alat penilaian konvensional, sehingga investor maupun masyarakat masih menggunakan faktor-faktor lain yang biasa digunakan, seperti analisis rentabilitas, solfabilitas, maupun rasio likuiditas
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