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 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
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 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
