PENGARUH ECONOMIC VALUE ADDED DAN NET INVESTMENT OPERATING CAPITAL TERHADAP EARNING PER SHARE ( STUDI PADA EMITEN INDUSTRI DASAR DAN KIMIA SERTA ANEKA INDUSTRI )

HUDAYA, AHMAD AFIF (2010) PENGARUH ECONOMIC VALUE ADDED DAN NET INVESTMENT OPERATING CAPITAL TERHADAP EARNING PER SHARE ( STUDI PADA EMITEN INDUSTRI DASAR DAN KIMIA SERTA ANEKA INDUSTRI ). S2 thesis, Universitas Mercu Buana Jakarta-Menteng.

Preview	Text (Cover Dalam) 02-COVER DALAM.pdf Download (29kB) | Preview
Preview	Text (Abstract) 03-ABSTRACT INGGRIS.pdf Download (23kB) | Preview
Preview	Text (Abstrak) 04-ABSTRAK INDONESIA.pdf Download (23kB) | Preview
Preview	Text (Pengesahan) 05-PENGESAHAN.pdf Download (21kB) | Preview
Preview	Text (Pernyataan) 06-PERNYATAAN.pdf Download (22kB) | Preview
Preview	Text (Kata Pengantar) 07-KATA PENGANTAR.pdf Download (23kB) | Preview
Preview	Text (Daftar Isi) 08-DAFTAR ISI.pdf Download (26kB) | Preview
Preview	Text (Daftar Gambar) 09-DAFTAR GAMBAR.pdf Download (22kB) | Preview
	Text (Lampiran 18-20) 20-LAMPIRAN 18 s.d 20 BIAYA BUNGA.pdf Restricted to Registered users only Download (69kB)
Preview	Text (Daftar Tabel) 10-DAFTAR TABEL.pdf Download (22kB) | Preview
	Text (Lampiran 66) 20-LAMPIRAN 66 Tabel T.pdf Restricted to Registered users only Download (41kB)
Preview	Text (Daftar Singkatan) 11-DAFTAR SINGKATAN.pdf Download (31kB) | Preview
	Text (Lampiran 58) 20-LAMPIRAN 58 EPS.pdf Restricted to Registered users only Download (25kB)
Preview	Text (Daftar Lampiran) 12-DAFTAR LAMPIRAN.pdf Download (25kB) | Preview
	Text (Lampiran 21-54) 20-LAMPIRAN 21 s.d 54 BIAYA MODAL.pdf Restricted to Registered users only Download (201kB)
	Text (Lampiran 55-57) 20-LAMPIRAN 55 s.d 57 NIOC.pdf Restricted to Registered users only Download (38kB)
	Text (Riwayat Hidup) 21-RIWAYAT HIDUP.pdf Restricted to Registered users only Download (27kB)
	Text (Lampiran 69-87) 20-LAMPIRAN 69 s.d 87 KOMISARIS DAN DIREKSI ORGANISASI PERUSAHAAN.pdf Restricted to Registered users only Download (60kB)
	Text (Bab 1) 13-BAB I.pdf Restricted to Registered users only Download (57kB)
	Text (Lampiran 67-68) 20-LAMPIRAN 67 s.d 68 Tabel F.pdf Restricted to Registered users only Download (42kB)
	Text (Lampiran 59) 20-LAMPIRAN 59 SBI.pdf Restricted to Registered users only Download (48kB)
	Text (Bab 4) 16-BAB IV.pdf Restricted to Registered users only Download (40kB)
	Text (Bab 3) 15-BAB III.pdf Restricted to Registered users only Download (110kB)
	Text (Bab 5) 17-BAB V.pdf Restricted to Registered users only Download (85kB)
	Text (Daftar Pustaka) 19-DAFTAR PUSTAKA.pdf Restricted to Registered users only Download (24kB)
	Text (Bab 6) 18-BAB VI.pdf Restricted to Registered users only Download (27kB)
	Text (Lampiran 1-2) 20-LAMPIRAN 1 s.d 2 VARIABEL -VARIABEL.pdf Restricted to Registered users only Download (35kB)
	Text (Lampiran 15-17) 20-LAMPIRAN 15 s.d 17 OPCAP.pdf Restricted to Registered users only Download (43kB)
	Text (Lampiran 12-14) 20-LAMPIRAN 12 s.d 14 SRTUKTUR MODAL.pdf Restricted to Registered users only Download (38kB)
	Text (Lampiran 9-11) 20-LAMPIRAN 9 s.d 11 WACC.pdf Restricted to Registered users only Download (70kB)
	Text (Lampiran 6-8) 20-LAMPIRAN 6 s.d 8 NOPAT.pdf Restricted to Registered users only Download (39kB)
	Text (Lampiran 3-5) 20-LAMPIRAN 3 s.d 5 EVA 06 -08.pdf Restricted to Registered users only Download (38kB)
	Text (Bab 2) 14-BAB II.pdf Restricted to Registered users only Download (36kB)

Abstract

EVA as analysis tool to measure value creation or value destruction of company and NIOC as addition or elimination operating capital are interesting matter to research in how to influence toward return which received by investor of each stock that they have ( EPS ). This research is include as causal research with data population are used by public company whom run in basic industries and chemical also various industries which listed at Bursa Efek Indonesia since 2006 until 2008. Sample method used is systematic random sampling which consist of financial report since 2006 until 2008 in rupiah currency. Independent variable in this research are EVA and NIOC, and as dependent variable is EPS. Analisys tool which used is multiple regression. Result of this research that EVA and NIOC have simultan influences to EPS, but the other hand in parsial only EVA which has influences to EPS The suggestion base this research that investor should consider EVA and the other side is management should able to create strategy or action which able increase of EVA Besides that, stock holder should critically in effort to predict, wheter an additional of working capital able create better return or not .EVA sebagai alat analisis untuk mengetahui value creation ataupun value destruction pada perusahaan dan NIOC sebagai penambahaan ataupun pengurangan modal operasi (net investment operating capital) merupakan suatu hal yang menarik untuk diteliti tentang bagaimana pengaruhnya terhadap pendapatan yang diperoleh investor perlembar sahamnya (EPS). Jenis penelitian ini adalah penelitian kausal dengan populasi yang digunakan yaitu perusahaan emiten industri dasar dan kimia serta aneka industri yang terdaftar di Bursa Efek Indonesia sejak tahun 2006 s.d 2008. Pengambilan sampel dilakukan dengan sistematik random sampling yaitu emiten industri dasar dan kimia serta aneka industri yang menyediakan laporan keuangan berturut-turut dari tahun 2006 s.d 2008 yang disajikan dalam rupiah. Variabel independen pada penelitian ini yaitu EVA dan NIOC, serta variabel dependen adalah EPS. Alat analisis yang digunakan yaitu analsis regresi berganda. Hasil penelitian yang diperoleh bahwa EVA dan NIOC secara bersama-sama berpengaruh terhadap EPS. Sedangkan secara parsial hanya EVA saja yang berpengaruh terhadap EPS. Sehingga saran yang diberikan penelitian ini, agar investor lebih memperhatikan EVA dan manajemen berupaya agar menerapkan strategi atau langkah-langkah yang dapat meningkatkan EVA. Selain itu, pemilik saham harus bersikap kritis dan berupaya untuk memprediksi apakah penambahan investasi modal kerja betul-betul dapat memberikan hasil return yang lebih baik ataukah tidak.

Actions (login required)

View Item