Analisis Kinerja Bank Pemerintah dan Swasta dengan Metode EVA dan MVA terhadap Return Saham

Pengarang :	Siti Mardiah; Bambang Sugiarto; Dergibson Siagian
Sumber :	Akuntabilitas : jurnal ilmiah akuntansi
Penerbit :	Jurusan Akuntansi Universitas Pancasila
Kode Panggil :	657.05 Aku
Tahun Terbit Artikel:	2006
Volume :	6
No :	1
Halaman :	97-104
Kata Kunci :	Banks; Corporate performance; Financial statements; Economic value added; Shareholder return
Abstrak :	The go public of government banks caused the stakeholders, especially the investors, have interest about the evaluation of performance from that banks. To make the investor interested in investing the capital in their company, they must have a financial statement which could give a view of good performance. Some of the performance analysis tools are EVA and MVA. The aim of this research is to find out whether Economic Value Added (EVA) and Market Value Added (MVA) are different between the government banks and public banks, and also to find out that evaluation performance effects the share return or not. The research object consists of 3 go public government banks and 6 public banks using the mean test and statistic non-parametric test, and also multiple regression analysis with F, t, R2 statistics and the assumptions of the classical model. The results show that EVA between the government bank and public bank is significantly different, MVA between government bank and public bank is not significantly different, also EVA and MVA have significant effect on the share return in 2005, not in 2004 at the level of 10%.
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Struktur Pasar, Karakteristik dan Kinerja Bank Umum di Indonesia

Pengarang :	Steph Subanidja
Sumber :	Akuntabilitas : jurnal ilmiah akuntansi
Penerbit :	Jurusan Akuntansi Universitas Pancasila
Tahun Terbit Artikel:	2006
Volume :	6
No :	1
Halaman :	14-21
Kata Kunci :	Banks; Corporate performance; Market structure; Market share; Rate of return
Abstrak :	This study explains the market structure of 90 Banks in Indonesia, in relation with the banks performance. By using the Herfindahl-Hirschman Index, market share, assets, return on average assets and return on average equity, this study concludes that market structure of banks in Indonesia is dominantly oligopoly and tends to become rather monopoly than oligopoly in the future. The market share of banks has the strongest influence on bank performance. Bank management and its assets tend to be owned by foreign people. So that Indonesia economy will be more influenced by external factors in the future.
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