ANALISIS ECONOMIC VALUE ADDED (EVA) SEBAGAI UKURAN KINERJA KEUANGAN PADA PERUSAHAAN SEMEN YANG GO PUBLIC

Dinar Sofiarni

Abstract


This research is descriptive research with title “Economic Value Added (EVA) Analysis as a Measured Financial Working in Cement Go Public Company”.
The goal is to know financial working with using EVA in Cement Go Public Company.
The instrument of analysis uses to know financial working in Cement Go Public Company by means of EVA analysis. The value of financial working measured with appoinment if EVA > 0 happenes economic value added in company. And if EVA< 0 does not happen economic value added in company, or if EVA = 0 happenes economic value added in netral condition.
Result of research is PT. Semen Gresik in year 2000, 2001, 2002 are Rp 66.665.740, Rp 1.376.015.309 and Rp 696.618.725. PT. Semen Cibinong in year 2000 and 2001 are negative Rp. 6.454.788.756 and Rp. 1.926.894.167 even in year 2002 is Rp 357.345.944. For PT. Indocement in year 2000 negative Rp 1.643.272.145 if 2001, and 2002 are Rp 7.504.590, and Rp 1.035.572.331.
From this analysis is if EVA positive means the investors get return of invesment as same as or more than their invesment and the crediturs get a rate of interest. And EVA negative means the investors do not get return of invesment like their invesment, the creditur do not get a rate of interest.
Behind the conclusion, the writer realizes this reseach was far from word “perfect” because the writer had a limitted data and object research. So for the other researchers need research EVA with using long time period of experience or using many object research.

 

Keyword : economic value added; ukuran kinerja keuangan

 

Link Terkait : http://skripsi.umm.ac.id/files/disk1/21/jiptummpp-gdl-s1-2004-dinarsofia-1016-Pendahul-n.pdf


Keywords


economic value added; ukuran kinerja keuangan