PENGARUH RETURN ON INVESTMENT (ROI) DAN ECONOMIC VALUE ADDED (EVA) TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN TELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2018

Jaelani Jaelani

Abstract


This study is a quantitative study whose purpose is to examine the effect of Return On Investment (ROI) and Economic Value Added (EVA) on Financial Performance. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2016-2017. The data used is secondary data, and uses data collection techniques in the form of documentation sourced from the company's financial statements. The results of this study indicate that partially the Return On Investment (ROI) variable has a positive and significant effect on Financial Performance, and the Economic Value Added variable has no effect on Financial Performance. Meanwhile, simultaneously (together) the Return On Investment (ROI) and Economic Value Added (EVA) variables have a significant effect on financial performance.


Keywords


Return On Investment (ROI), Economic Value Added (EVA), Financial performance

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