摘要:Keyword: EVA, ROA, ROE ABSTRACT To know the condition of a company, needed the financial statements as a medium for information, which can connect between the company's internal with external parties. n order for a company's financial statements can provide information for its users, so we need a method that can provide an explanation in it, one of which is the EVA method and conventional methods. The purpose of this study was to determine the effect jointly (simultaneously) and partially EVA, ROA, ROE on stock prices. The object of this research is the cement company, PT Indocement Tbk, PT Holcim Tbk, and PT Semen Gresik Tbk. The data used are secondary data in the form of balance sheet, income statement and stock price in the year 2005-2009. PT Indocement Tbk, PT Holcim Tbk, and PT Semen Gresik Tbk has met the criteria in the selection of the sample. Data were analyzed using multiple linear regression analysis. The results showed that jointly (simultaneously) EVA variables, ROA, ROE influence on stock prices. EVA partially influenced the stock price, while the ROA and ROE variables did not affect stock prices.