Analisis Pengaruh Earning Per Share, Economic Value Added terhadap Return Saham Selama Pandemik Covid-19

https://doi.org/10.35912/jakman.v3i3.1112
Published: Jun 23, 2022

Abstract:

Purpose: This study was to analyze and explain the effects of earnings per share (EPS) and economic value added (EVA), as well as the price-earnings ratio during the Covid-19 pandemic.

Method: Descriptive statistical analysis with a quantitative approach. The results of this study show that earnings per share (EPS) and economic value added (EVA) values increased, which were very high during the pandemic but decreased in stock returns.

Result: This study also indicate that earnings per share (EPS) and economic value added (EVA), in part or at the same time, have no and no significant effect on stock of food and beverage companies.

Limitation: This study is that it covers EPS, EVA, and equity returns for the two years prior to the pandemic and during the Covid-19 pandemic.

Contribution: Particularly helpful in providing information on earnings per share (EPS) and economic value added (EVA) which are important parts of a company's analysis that investors should consider when making an investment.

Keywords:
1. Earning Per Share
2. EPS
3. Economic Value Added
4. EVA
5. Stock return
Authors:
1 . Dwi Fitrianingsih
2 . Kusmiyatun Kusmiyatun
3 . Tia Kartikasari
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How to Cite
Fitrianingsih, D. ., Kusmiyatun, K., & Kartikasari, T. . (2022). Analisis Pengaruh Earning Per Share, Economic Value Added terhadap Return Saham Selama Pandemik Covid-19 . Jurnal Akuntansi, Keuangan, Dan Manajemen, 3(3), 225–236. https://doi.org/10.35912/jakman.v3i3.1112
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Issue & Section
Vol. 3 No. 3 (2022): Juni
Articles
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References

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    Angga Putra Pradana, D. T. (2018). Pengaruh Economic Value Added (EVA), Market Value Added (Mva), dan Earning Per Share (Eps) Terhadap Return Saham pada Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia pada Periode 2012-2016. Spesia Unisba, 4(2). http://karyailmiah.unisba.ac.id/index.php/manajemen/article/view/11686

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    Ela Widasari, H. H. (2018). Pengaruh Return On Equity (ROE), Earning Per Share (EPS), Economic Value Added (Eva) dan Market Value Added (MVA) terhadap Return Saham. Jurnal Studia Akuntansi dan Bisnis, 6(1).

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  1. Abelingga, D. ., Midiastuty, P. P. ., Suranta, E. ., & Indriani, R. (2021). Deteksi fraudulent financial reporting: suatu pendekatan menggunakan accrual based investment ratio dan cash based investment ratio. Jurnal Akuntansi, Keuangan, dan Manajemen, 2(2). https://doi.org/https://doi.org/10.35912/jakman.v2i2.203
  2. Almira, N. P. A. K., & Wiagustini, N. L. P. (2020). Return on Asset, Return on Equity, dan Earning Per Share Berpengaruh terhadap Return Saham. E-Jurnal Manajemen Universitas Udayana, 9(3), 1069–1088. https://doi.org/DOI: https://doi.org/10.24843/EJMUNUD.2020.v09.i03.p13
  3. Andre Yasir, A. A. (2020). Pengaruh Economic Value Added, Market Value Added, Earning Per Share terhadap Return Saham. Spesia Unisba, 6(2). http://karyailmiah.unisba.ac.id/index.php/manajemen/article/view/22503
  4. Angga Putra Pradana, D. T. (2018). Pengaruh Economic Value Added (EVA), Market Value Added (Mva), dan Earning Per Share (Eps) Terhadap Return Saham pada Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia pada Periode 2012-2016. Spesia Unisba, 4(2). http://karyailmiah.unisba.ac.id/index.php/manajemen/article/view/11686
  5. Brigham Houston. (2021). Dasar Dasar Manajemen Keuangan Edisi 14.
  6. Choirul Imroatin, P. W. (2015). Pengaruh Earning Per Share dan Economic Value Added terhadap Return Saham pada Perusahaan yang Terdaftar di Jakarta Islamic Index. Jurnal Reviu Akuntansi Dan Keuangan, 5(1). https://doi.org/10.22219/jrak.vol5.no1.%p
  7. Dwi Fitrianingsih. (2020). Effect Of Economic Value Addded (EVS) and Market Value Added (MVA) on Stock Return on Food and Beverage Companies Listed on the Indonesia Stock Exchange. Jurnal Ekonomi dan Publik, 16(1). http://www.jurnal.stie-banten.ac.id/index.php/publik/article/view/39
  8. Ela Widasari, H. H. (2018). Pengaruh Return On Equity (ROE), Earning Per Share (EPS), Economic Value Added (Eva) dan Market Value Added (MVA) terhadap Return Saham. Jurnal Studia Akuntansi dan Bisnis, 6(1).
  9. Hansen Mowen. (2021). Akuntansi Manajerial.
  10. Hendayana, Y., & Nurlina. (2020). Pengaruh Economic Value Added dan Profitabilitas terhadap Return Saham pada Perusahaan Subsektor Perdagangan Ritel yang Terdaftar di BEI Periode 2013-2017. Kinerja Jurnal Ekonomi dan Bisnis, 2(2). https://uia.e-journal.id/Kinerja/article/view/923
  11. Https://www.cnbcindonesia.com/. (n.d.). No Title.
  12. Jogiyanto. (2013). Signaling Theory. Yogyakarta, BPFE.
  13. Karlina, B., & Sanoyo, A. M. (2021). Pengaruh Cluster Emiten terhadap Return Saham JSX Berbasis Parameter Rasio Analisa Fundamental. Jurnal Akuntansi, Keuangan, dan Manajemen, 2(4), 279–291. https://doi.org/https://doi.org/10.35912/jakman.v2i4.294
  14. Kasmir. (2019). Analisi laporan keuangan jakarta Rajawali Persada. Journal of Business & Banking. https://doi.org/10.14414/jbb.v6i2.1299
  15. Nurhayati, Sri Hartiyah, A. P. (2020). Pengaruh Return on Asset, Earnings Per Share, Economic Value Added, Market Value Added, dan Debt to Equity Ratio terhadap Return saham. Journal of Economic, Business and Engineering, 1(2). https://ojs.unsiq.ac.id/index.php/jebe/article/view/1221/703
  16. Razak, A., Guritno, Y., & Putra, A. M. (2021). Pengaruh Ukuran Perusahaan, Net Profit Margin, dan Total Asset Turn Over terhadap Pertumbuhan Laba. Jurnal Akuntansi, Keuangan, Dan Manajemen, 3(1), 1–13. https://doi.org/https://doi.org/10.35912/jakman.v3i1.566
  17. Silalahi, Esli Manullang, M. (2021). Pengaruh Economic Value Added dan Market Value Added Terhadap Return Saham pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia. JRAK, 7(1), 30–41. http://ejournal.ust.ac.id/index.php/JRAK/article/view/1171
  18. Siswantoro Siswantoro. (2020). Efek diumumkannya kasus pertama Covid-19 terhadap harga saham dan total saham yang diperdagangkan. Jurnal Akuntansi, Keuangan, dan Manajemen, 1(3), 227–238. https://doi.org/https://doi.org/10.35912/jakman.v1i3.38
  19. Siti Maimunah, Ani Rahmawati, B. S. (2017). Pengaruh Earning Per Share (EPS) Return On Equity (Roe) Dan Debt To Equity Ratio (Der) Terhadap Return Saham Pada Perusahaan Food And Beverages Yang Terdaftar Di Bursa Efek Indonesia Periode 2011-2015. Jurnal Online Mahasiswa (JOM) Bidang Akuntansi, 2(2). https://jom.unpak.ac.id/index.php/akuntansi/search/authors/view