ANALISIS PENDEKATAN ECONOMIC VALUE ADDED (EVA) TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN MAKANAN DAN MINUMAN DI BURSA EFEK INDONESIA
| Main Author: | ROSALINA, EVA |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2014
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| Subjects: | |
| Online Access: |
http://eprints.polsri.ac.id/459/1/cover.pdf http://eprints.polsri.ac.id/459/2/BAB%20I.pdf http://eprints.polsri.ac.id/459/3/BAB%20II.pdf http://eprints.polsri.ac.id/459/4/BAB%20III.pdf http://eprints.polsri.ac.id/459/5/BAB%20IV.pdf http://eprints.polsri.ac.id/459/6/BAB%20V.pdf http://eprints.polsri.ac.id/459/7/DAFTAR%20PUSTAKA.pdf http://eprints.polsri.ac.id/459/ |
Daftar Isi:
- Economic Value Added (EVA is one approach to measuring the financial performance of a company by focusing on the creation of value-added enterprises. EVA shows how big the resulting rate of return on the investment made by shareholders. In this paper, the object used by the author is wrong a company engaged in the food and beverage industry in Indonesia Stock Exchange. data used is the consolidated financial statements of the company in 2011-2012. purpose of this paper is to measure the financial performance of the EVA approach to food and beverage companies 2011-2012. Results analysis of the EVA calculation shows that by using the EVA approach, the financial performance of food and beverage companies can experience a volatile period 2011-2012. In 2011 the company's financial performance has improved food and beverage d in the presence of EVA is positive that the company has succeeded in achieving its goal create value-added enterprises. But in 2012 the company's food and beverage show poor financial performance since EVA generated negative worth. This means that in 2012, the company has not been able to create value for the rate of return expected by shareholders or the investment made. Keywords: Economic Value Added (EVA)