PENGARUH KINERJA KEUANGAN TERHADAP RATE OF RETURN (ROR) PADA PERUSAHAAN PEMENANG AWARD TAHUN 2013-2015

Apriyanti Apriyanti, Muhammad Agus Sudrajat


Abstract


This study aims to test empirically the financial performance measured through Return On
Assets (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 all
award winning companies namely Annual Report Award (ARA), Indonesian CSR Award (ICA),
Indonesia Sustainability Reporting Awards (ISRA) year 2013-2015. The sampling technique
used is purposive sampling, after passing through the screening process obtained 38 samples of
the Company. The analize technique used is linear regression. The results showed that ROA had
significant negative effect; ROI, EPS, ROE, NPM have a significant positive effect; OCF has no
significant 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.


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