ANALISIS ECONOMIC VALUE ADDED (EVA) DAN MARKET VALUE ADDED (MVA) SEBAGAI ALAT PENGUKUR KINERJA PERUSAHAAN ROKOK PT SAMPOERNA,TBK

RIZKY KARUNIAWAN

Abstract


This research is case study at PT. HM SAMPOERNA TBK, with the title are "Analysis Economic Value Added ( EVA) and Market Value Added ( MVA) As A Tools of Performance Measurement at Cigarette Company PT. HM SAMPOERNA TBK." This research is a descriptive, where this research are explan phenomenon from subject and object at the time of research.
The purpose of this research is to know performance of cigarette company PT HM Sampoerna Tbk, from 2006 and 2007 by using method of Economic Value Added ( EVA) and Market Value Added ( MVA).
The Analyzer tools are to know cigarette company performance PT. HM SAMPOERNA TBK, is an Economic Value Added (EVA), with the rule EVA > 0 shows positive value is rate of return yielded exceeds level of capital charges and Market Value Added ( MVA), with the rule MVA > 0 shows positive value is company can give more value to stakeholder, image which good for company, and make easir company to obtain source of funding from the creditor, and conversely if EVA and MVA < 0 shows negativity.
Result of analysis conclusion are performance cigarette company PT. HM SAMPOERNA TBK in the years 2006 and 2007 by using method Economic Value Added (EVA) > 0 with value Rp 387.515,99 in the year 2007 and in the year 2006 equal to Rp.350.006,28 and Market Value Added ( MVA) > 0 with value Rp 61.581.150,- and Rp 41.638.500,- EVA and MVA positive indicator it means the company successfully creates added value at company and for stakeholder with the result that can give image which good and make easir company to obtain source of funding from the creditor.
Based on conclusion, method EVA and MVA can serve the purpose to know performance of PT. HM SAMPOERNA TBK, and with knows rate of return company can improve of the performance to be better.

 

Keyword : Economic Value Added (EVA) dan Market Value Added (MVA).

 

Link Terkait : http://skripsi.umm.ac.id/files/disk1/337/jiptummpp-gdl-s1-2009-rizkykarun-16850-Pendahul-n.pdf


Keywords


Economic Value Added (EVA); dan Market Value Added (MVA)