PENGARUH MVA DAN EVA TERHADAP HARGA SAHAM PERUSAHAAN PERTAMBANGAN DI TENGAH PANDEMI COVID-19 (Studi pada Perusahaan ANTM, INCO, MDKA, dan TINS Tahun 2020-2021)

ABSTRACT The increase in stock prices during the Covid-19 pandemic is quite a public concern. To find out the factors causing this, the authors conducted a study using the Market Value Added (MVA) and Economic Value Added (EVA) approaches and their effect on the partial or simultaneous increase in s...

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Bibliographic Details
Published inBilancia : Jurnal Ilmiah Akuntansi Vol. 8; no. 1; p. 70
Main Author Safitri, Diah Ayu
Format Journal Article
LanguageEnglish
Published 31.03.2024
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Summary:ABSTRACT The increase in stock prices during the Covid-19 pandemic is quite a public concern. To find out the factors causing this, the authors conducted a study using the Market Value Added (MVA) and Economic Value Added (EVA) approaches and their effect on the partial or simultaneous increase in stock prices. Using quantitative methods with secondary data taken from the official website of the Indonesia Stock Exchange and Yahoo Finance. The population used includes mining sector companies listed on the IDX, while the samples taken are four companies in the 2020-2021 period (quarterly). The results of this study are that MVA has a negative effect on stock price increases, while EVA has a positive effect. It is also concluded that MVA and EVA simultaneously have a positive effect on the increase in stock prices.   Keywords: MVA; EVA; stock price, IDX   ABSTRAK Kenaikan harga saham di tengah era pandemi Covid-19 cukup menjadi perhatian publik. Untuk mengetahui faktor penyebab hal tersebut, penulis melakukan penelitian menggunakan teknik pendekatan Market Value Added (MVA) dan Economi Value Added (EVA) serta pengaruhnya terhadap kenaikan harga saham secara parsial maupun simultan. Digunakan metode kuantitatif dengan data sekunder yang diambil pada situs resmi Bursa Efek Indonesia dan Yahoo Finance. Populasi yang digunakan mencakup perusahaan sektor pertambangan yang terdapat di BEI, sedangkan sampel yang diambil  adalah empat perusahaan pada periode 2020-2021 (triwulan). Hasil dari penelitian ini adalah MVA memberikan pengaruh negatif terhadap kenaikan harga saham, sedangkan EVA berpengaruh positif. Didapatkan juga kesimpulan bahwa MVA dan EVA secara simultan berpengaruh positif terhadap kenaikan harga saham.   Kata kunci: MVA; EVA; harga saham, BEI
ISSN:2549-5704
2685-5607
DOI:10.35145/bilancia.v8i1.4265