Pengaruh Economic Value Added (EVA), Market Value Added (MVA), dan Board Independent terhadap Kinerja Keuangan Perusahaan Manufaktur yang terdaftar di BEI

ABSTRAK
PENGARUH ECONOMIC VALUE ADDED (EVA), MARKET VALUE ADDED
(MVA), DAN BOARD INDEPENDENT TERHADAP KINERJA KEUANGAN
PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI
Penelitian ini bertujuan untuk menguji pengaruh economic value added,
market value added dan board independent perusahaan terhadap kinerja keuangan
perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia antara tahun 2009
hingga tahun 2011.Data yang digunakan adalah laporan keuangan dan laporan
auditor
independen
yang
dipublikasikan
melalui
website
www.idx.co.id.Metode pengambilan sampel yang digunakan adalah metode
purposive sampling.Model analisis yang digunakan adalah regresi berganda.
Hasil penelitian ini menunjukkan bahwa economic value added, market
value added, danboard independent tidak berpengaruh signifikan terhadap kinerja
keuangan.
Kata Kunci :economic value added, market value added, board independent, dan
kinerja keuangan

Universitas Sumatera Utara

ABSTRACT
EFFECT OF ECONOMIC VALUE ADDED (EVA), MARKET VALUE ADDED
(MVA), AND BOARD OF INDEPENDENT TO FINANCIAL PERFORMANCE
MANUFACTURING COMPANY LISTED ON BEI
This research aims to test the effect of economic value added, market value
added and board independent to financial performance manufacturing
companies listed on Indonesia Stock Exchange between 2009 to 2011. Data that
used in this research is financial statement and independent audit report from each
company that published on website www.idx.co.id. Sampling method that used in
this research is purposive sampling method. Analysis model that used is multiple
regression analysis.
The result of this research indicates that the economic value added,
market value added and board independent had no significant effect on the financial
performance.

Keyword :economic value added, market value added, board independent, and
financial performance

Universitas Sumatera Utara