ANALISIS PENGUKURAN KINERJA KEUANGAN BERBASIS AKUNTANSI DAN NILAI TAMBAH PADA PT TAMBANG BATUBARA BUKIT ASAM (PERSERO) TBK PERIODE 2010-2014

TRIANA PALUMBUNG, ANITA (2015) ANALISIS PENGUKURAN KINERJA KEUANGAN BERBASIS AKUNTANSI DAN NILAI TAMBAH PADA PT TAMBANG BATUBARA BUKIT ASAM (PERSERO) TBK PERIODE 2010-2014. Other thesis, Politeknik Negeri Sriwijaya.

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Abstract

Analysis of Financial Performance Accounting Based Measurement With Value Added Based Measurement in PT Tambang Batubara Bukit Asam (Persero) Tbk Period 2010-2014 Anita Triana Palumbung, 2015 (xv +61 pages) Email: niita3@ymail.com Majoring Accounting State Polytechnic of Sriwijaya This final report purposed to know financial performance in PT Tambang Batubara Bukit Asam (Persero) Tbk if it is measured by accounting based measurement and value added based measurement. The writer used secunder datas in writing this final report which included financial statements in 2010, 2011, 2012, 2013 and 2014, company overview and the company’s organizational structure. The kinds of analysis were analysis accounting based measurement as follows sales growth, return on assets (ROA), return on equity (ROE) and earning per share (EPS) and with value added based measurement comprises Economic value added (EVA), market value added (MVA) and company value (Q-Tobin). After writer did analysis of calculation with accounting based measurement so it could be concluded that the company has financial performance that fluctuating per year. While for the calculation of financial performance with value added based measurement showed that financial performances was goodly considered where the company management had succeeded in creating value added for the company except in 2010 where value of EVA < 0 which meant no economical additional value for the company. In conclusion, the company should maintain and improve the financial performance every year in order to maximize the rate of return on capital in the future.

Item Type: Thesis (Other)
Uncontrolled Keywords: Accounting Based Measurement, Value Added Based Measurement
Subjects: H Social Sciences > HG Finance
Divisions: Accounting > Undergraduate Theses
Depositing User: Mr Bambang Anthony
Date Deposited: 01 Mar 2016 02:35
Last Modified: 01 Mar 2016 02:36
URI: http://eprints.polsri.ac.id/id/eprint/2650

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