Robani, Yasser (2014) ANALISIS KINERJA KEUANGAN PERUSAHAAN DENGAN PENDEKATAN ECONOMIC VALUE ADDED (EVA) (STUDI PADA PERUSAHAAN RITEL YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2013) Laporan. Other thesis, Politeknik Negeri Sriwijaya.
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Abstract
Economic Value Added (EVA) is an approach to measure the company's financial performance by focusing concern on creation of company’s value added. The company has defined good financial performance if positive EVA (EVA> 1). The object writing is a company engaged in retail and is listed on the Indonesia Stock Exchange (IDX) 2011-2013, such as PT Matahari Putra Prima Tbk (MPPA), PT Ace Hardware Indonesia Tbk (ACES), and PT Mitra Adiperkasa Tbk (MAPI). The Secunder data that used such as financial statements for 2011-2013, SBI rate, IHSG, and company’s closing price of shares. The analysis used: cost of debt calculation, equity calculation, capital structure, WACC, and EVA. The results obtained demonstrate the company's EVA MPPA, ACES, and MAPI has increased each year of observation. Although there is a negative EVA (EVA <1) at PT MPPA in 2011 and 2012, but did not occur in 2013. Fluctuating EVA value is influenced by the net operation after tax (NOPAT) and capital costs. NOPAT is influenced by the amount of corporate income each period, while the cost of capital is affected by the cost of the average weighted capital (WACC). Keywords : Economic Value Added (EVA), Financial Performance
Item Type: | Thesis (Other) |
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Uncontrolled Keywords: | Economic Value Added (EVA), Financial Performance |
Subjects: | H Social Sciences > HC Economic History and Conditions |
Divisions: | Accounting > Undergraduate Theses |
Depositing User: | Mrs Trisni Handayani |
Date Deposited: | 22 Jan 2016 03:10 |
Last Modified: | 22 Jan 2016 03:10 |
URI: | http://eprints.polsri.ac.id/id/eprint/455 |
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