PENGARUH RETURN ON INVESTMENT (ROI), OPERATING CASH FLOW (OCF), LEVERAGE DAN ECONOMIC VALUE ADDED (EVA) TERHADAP RATE OF RETURN PADA PERUSAHAAN FOOD AND BEVERAGES YANG TERDAFTAR DI BURSA EFEK INDONESIA

Anita Septianti

Abstract


It represents empirical research, under the title ?The Effect of Return on Investment (ROI), Operating Cash Flow (OCF), Leverage and Economic Value Added (EVA) on Rate of Return in Food and Beverage Companies listed at Indonesian Stock Exchanges.
This research has purposed to know the effect of ROI, ECF, Leverage and EVA on Rate of Return; and to analyze the most significant effect of ROI, OCF, Leverage and EVA on Rate of Return.
In this research, writer takes five hypotheses. They are: there is significant effect simultaneously among ROI, OCF, Leverage and EVA on Rate of Return; there is significant effect between ROI on Rate of Return; there is significant effect between OCF on Rate of Return; there is significant effect between leverage on Rate of Return; and there is significant effect between EVA on Rate of Return
Data analysis technique uses Double Regression Analysis and processed by using computer program of SPSS for Windows Ver. 13.00
The research result concluded that based on the hypothesis tests, both simultaneously and partially, shows that ROI, OCF, Leverage and EVA are not affected significantly on Rate of Return. It is caused by the different samples and research periods and by the external factor, such as economic situation or condition in a state at the time research was held.
Based on the conclusion above, the research can imply for the next researcher to consider another variables, which has strong effect on Rate of Return, and also consider them in sampling and research period to get different conclusion in this research.