ANALISIS PENGGUNAAN ECONOMIC VALUE ADDED (EVA) DALAM MENGUKUR KINERJA KEUANGAN PADA PERUSAHAAN PERALATAN INDUSTRI RUMAH TANGGA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2020
| Main Authors: | Milo, Isadora Beatrix; Universitas Gunadarma, Permanasari, Astried; Universitas Gunadarma, Pradita, Afrila Eki; Universitas Gunadarma, Fidyah, Feny; Universitas Gunadarma |
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| Format: | Article info application/pdf eJournal |
| Bahasa: | eng |
| Terbitan: |
Jurnal Ilmiah Ekonomi dan Kewirausahaan
, 2022
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| Online Access: |
http://ejournal.stienusa.ac.id/index.php/ekowir/article/view/216 http://ejournal.stienusa.ac.id/index.php/ekowir/article/view/216/182 |
Daftar Isi:
- The research objective is to analyze the financial performance of industrial equipment companies using the economic value added (EVA) method, namely PT Chitose Internasional Tbk, PT Kedaung Indah Tbk, and PT Langgeng Makmur Industri Tbk. The analytical method in this study uses quantitative primary data. The data used is secondary data, obtained from financial reports on the Indonesia Stock Exchange and https://www.idx.co.id/.The results of this study indicate that from the calculation results, there are 3 home industry equipment companies with 3 periods that are the research samples using the EVA method, there is only one of 3 companies with a positive EVA value from 2018 to 2020, namely the Langgeng Makmur Idustri Tbk company. A positive EVA value describes the company's good financial performance, which shows that the company is able to create value through operational activities, namely with the ability to pay obligations and generate profits. Keywords : EVA, NOPAT, Invested Capital, WACC.