PENILAIAN KINERJA KEUANGAN PERUSAHAAN DENGAN PENDEKATAN EVA (ECONOMIC VALUE ADDED)(Studi Pada Perusahaan Rokok Yang Terdaftar Di BEI)

Saputro, Triono Suryo (2008) PENILAIAN KINERJA KEUANGAN PERUSAHAAN DENGAN PENDEKATAN EVA (ECONOMIC VALUE ADDED)(Studi Pada Perusahaan Rokok Yang Terdaftar Di BEI). Other thesis, University of Muhammadiyah Malang.

[img]
Preview
Text
PENILAIAN_KINERJA_KEUANGAN_PERUSAHAAN_DENGANPENDEKATAN_EVA.pdf

Download (100kB) | Preview

Abstract

This study used descriptive design because the date were purely descriptive, it break it down in the total the companys’ picture rathar than numeric date. The period of this study taken from 2004-2006 under the tittle “ EVALUATION FINANCE ACTIVITY COMPANY BY APPROACH ECONOMIC VALUE ADDED (EVA); Study at Cigarette Company Which Including In BEI.” the purpose of this study is knowing the finance activity each cigarette company that registered in BEI by using Economic Value Added (EVA) approach. The instrument used to collect the data was documentation is that the writer did observation in the BEI corner to get the data about balance report, profit and loss report, stock exchange, merger of stock exchange index, and cigarette company bank interest rate from 2004-2006. The result of the analysis shows that EVA value at PT BAT INDONESIA Tbk was the company finance activity in 2004-2006 the condition of company was not well, because of didn’t give economical value added to the company because the load business profit and loss report is that sales and distribution load, general and administration load, and rearrangement load were bigger than gross profit so that the company got loss. It can see that the company got fluctuation because of the decrease of sales volume in the last 4 years since 2000 was very influence to the usage of production capacity level in both of factory groups at Cirebon and Malang. The value of EVA PT BENTOEL INTERNATIONAL INVESTAMA Tbk, the company finance activity in 2004-2006 in good condition, because it gave Economical Value Added to the company. And The value of EVA PT GUDANG GARAM Tbk, the company finance activity in 2004-2006 also in good condition, because it gave Economical Value Added to the company. The value of EVA PT HANJAYA MANDALA SAMPOERNA Tbk, the company finance activity in 2004-2006 also in good condition, because it gave Economical Value Added to the company. Based on the result of analysis above, the writer could imply to the investor should to think first the highest value with the lowest risk before choosing the investment. Whereas for the creditor should think first about the company’s ability to pay. Its duties before giving loan. For further researcher, the result of this study are expected to give good contribution to the study and will make good development.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Rayi Tegar Pamungkas
Date Deposited: 13 Jun 2012 04:19
Last Modified: 13 Jun 2012 04:19
URI: http://eprints.umm.ac.id/id/eprint/7572

Actions (login required)

View Item View Item