ABSTRACT

Qadariah Romalini (2020), Analysis of the Effect of Earning Per Share, Dividend Per Share, Net Profit Margin and Basic Earning Power (BEP) on Market Value Added (MVA) in the Coal and Consumption Industry Sector on the Indonesia Stock Exchange 2015-2018. Advisor: Redawati.

This study aims to analyze and determine the effect of Earning Per Share, Dividend Per Share, Net Profit Margin and Basic Earning Power on Market Value Added. The research method in this thesis is multiple regression analysis. The population in this study is the goods and consumer industrial sector companies listed on the Indonesia Stock Exchange (BEI) for the period 2015-2018, totaling 50 companies. The sample of this research was taken using purposive sampling technique. 

Data collection techniques in this study used various sources which were carried out by documentation techniques. Selection of sample members based on certain criteria in order to obtain a sample of 72 companies. The data collected were analyzed using classical assumption testing, multiple regression models, and hypothesis testing. The hypothesis test in this study is the t test.

The results showed the coefficient of determination in this study was 48.5%, while 52.5% explained other variables outside the regression model of this study. Based on this research, partially the variables of Earning Per Share and Basic Earning Power have a positive and significant effect on market value added because the significance value of t is smaller than the alpha level of 0.05, which is 0.000. Meanwhile, the Dividend Per Share and Net Profit Margin variables have a negative and significant effect on market value added because the significance value of t is greater than the alpha level of 0.05. Simultaneously, the variables return on assets, return on equity, earnings per share, and economic value added have an effect on market value added. It is known that the F significance value is smaller than the alpha level of 0.05, which is equal to 0.000.

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Keyword : EPS, DPS, NPM, BEP, MVA

ABSTRAKSI

Qadariah Romalini (2020), Analisis Pengaruh Earning Per Share, Dividend Per Share, Net Profit Margin dan Basic Earning Power (BEP) terhadap Market Value Added (MVA) Pada Sektor Industri Baraang dan Konsumsi di Bursa Efek Indonesia Periode 2015-2018. Pembimbing : Redawati.

Penelitian ini bertujuan untuk menganalisis dan mengetahui pengaruh Earning Per Share, Dividend Per Share, Net Profit Margin dan Basic Earning Power terhadap Market Value Added. Metode penelitian dalam skripsi ini adalah analisis regresi berganda. Populasi dalam penelitian ini adalah perusahaan sektor industri barang dan konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) periode tahun 2015-2018 yang bejumlah 50 perusahaan. Adapun sampel penelitian ini diambil dengan menggunakan teknik purposive sampling.

Teknik pengumpulan data pada penelitian ini menggunakan dari berbagai sumber yang dilakukan dengan teknik dokumentasi. Pemilihan anggota sampel berdasarkan kriteria-kriteria tertentu sehingga diperoleh sampel berjumlah 72 perusahaan. Data yang telah dikumpulkan dianalisis dengan menggunakan pengujian asumsi klasik, model regresi berganda, dan uji hipotesis. Uji hipotesis dalam penelitian ini adalah uji t. 

Hasil penelitian menunjukkan koefisien determinasi penelitian ini sebesar 48,5% sedangkan 52,5% dijelaskan variabel lain diluar model regresi penelitian ini. Berdasarkan penelitian ini, secara parsial variabel Earning Per Share dan Basic Earning Power berpengaruh positif dan signifikan terhadap market value added karena nilai signifikansi t lebih kecil dari tingkat alpha 0,05 yaitu sebesar 0,000. Sedangkan variabel Dividend Per Share dan Net Profit Margin berpengaruh negatif dan signifikan terhadap market value added karena nilai signifikansi t lebih besar dari tingkat alpha 0,05. Secara simultan, variabel return on asset, return on equity, earning per share, dan economic value added berpengaruh terhadap market value added. hal ini diketahui dengan nilai signifikansi F lebih kecil dari tingkat alpha 0,05 yaitu sebesar 0,000.

Kata kunci: EPS, DPS, NPM, BEP, MVA