Open AccessPENGARUH KINERJA KEUANGAN TERHADAP RATE OF RETURN (ROR) PADA PERUSAHAAN PEMENANG AWARD TAHUN 2013-2015
Author(s) -
Apriyanti Apriyanti,
M. Agus Sudrajat
Publication year - 2017
Publication title -
jurnal reviu akuntansi dan keuangan
Language(s) - English
Resource type - Journals
eISSN - 2615-2223
pISSN - 2088-0685
DOI - 10.22219/jrak.v6i1.5080
Subject(s) - return on equity , profit margin , nonprobability sampling , business administration , population , net interest margin , return on investment , mathematics , return on assets , business , statistics , economics , profit (economics) , demography , finance , profitability index , sociology , microeconomics
This study aims to test empirically the financial performance measured through Return OnAssets (ROA), Return on Investment (ROI), Earning Per Share (EPS), Return On Equity (ROE),Operating Cash Flow (OCF), Net Profit Margin (NPM) and Economic Value Added (EVA) partially and simultaneously affect the Rate of Return (ROR). The population in this study are allaward winning companies namely Annual Report Award (ARA), Indonesian CSR Award (ICA),Indonesia Sustainability Reporting Awards (ISRA) year 2013-2015. The sampling techniqueused is purposive sampling, after passing through the screening process obtained 38 samples ofthe Company. The analize technique used is linear regression. The results showed that ROA hadsignificant negative effect; ROI, EPS, ROE, NPM have a significant positive effect; OCF has nosignificant negative effect; EVA doesn’t show any significant positive effect on ROR. Simultaneously ROA, ROI, EPS, ROE, OCF, NPM, EVA have significant positive effect to ROR.Keywords: EPS, EVA,NPM, OCF, ROR.