ANALISIS KINERJA KEUANGAN PADA PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2022-2024

This study aims to analyze the financial performance of property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period using the Economic Value Added (EVA) and Market Value Added (MVA) approaches, as well as to identify the company with the best financial performance during the research period. This study employed a quantitative descriptive method using secondary data obtained from the companies' annual financial reports and stock price data published by the Indonesia Stock Exchange. The research population consisted of 92 property and real estate companies listed on the Indonesia Stock Exchange (IDX). The sampling technique used was purposive sampling, resulting in three sample companies: PT Intiland Development Tbk (DILD), PT Bumi Serpong Damai Tbk (BSDE), and PT Summarecon Agung Tbk (SMRA).
The results indicate that the financial performance of property and real estate companies during the 2022–2024 period varied. PT Intiland Development Tbk (DILD) and PT Bumi Serpong Damai Tbk (BSDE) demonstrated unhealthy financial performance, while PT Summarecon Agung Tbk (SMRA) demonstrated healthy financial performance by consistently maintaining positive Economic Value Added (EVA) and Market Value Added (MVA) values throughout the research period. The findings also indicate that PT Summarecon Agung Tbk (SMRA) achieved the best financial performance among the sample companies by consistently creating economic value and market value for its shareholders.