PENGUKURAN KINERJA KEUANGAN DENGAN PENDEKATAN ECONOMIC VALUE ADDED (EVA) PADA PERUSAHAAN FOOD ANDBEVERAGE YANG LISTING DI BURSA EFEK INDONESIA

Putri, Tutut Indiana Eka (2008) PENGUKURAN KINERJA KEUANGAN DENGAN PENDEKATAN ECONOMIC VALUE ADDED (EVA) PADA PERUSAHAAN FOOD ANDBEVERAGE YANG LISTING DI BURSA EFEK INDONESIA. Other thesis, University of Muhammadiyah Malang.

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Abstract

This research aim to explain applying of Economic Value Added (EVA), in measuring company's finance performance and whether with company condition get profit will remain to get EVA which positive. Sample the used is company of Food and Beverage which was listing in Effect Exchange Indonesia for period 2002 and 2003. Company’s it is PT. Ades Alfindo Putrasetia Tbk, Aqua Golden Mississipi Tbk, PT. Indofood Sukses Makmur Tbk, PT. Mayora Indah Tbk, PT. Siantar Top, Tbk. Measuring rod of EVA that is: if EVA > 0, meaning to show have happened economic added value for company, if EVA < 0, showing not happened economic added value for company, and if EVA = 0, this matter show position settle with because profit have been used to pay for obligation at good fund of stockholder and creditor. From calculation result obtained most companies get EVA which are positive meaning to show have happened economic added value for company. Result of negative EVA designate that during period of research of company management fail to give economic added value to company Pursuant to conclusion, writer of implication can company to apply concept of EVA in assessing company's finance performance, because if only seen from side of profit, that have of fund will be deceived, because high profit not yet of course guaranteed happened added value at company

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