ANALISA PENERAPAN ANTARA EVA DENGAN RASIO KEUANGAN DALAM MENILAI KINERJA PERUSAHAAN ( Studi pada Perusahaan Makanan dan Minuman yang Terdaftar di BEJ )

FINA SETYARINI

Abstract


This research is done in the corner BEJ of Brawijaya University of Malang by the tittle of “Analisa Penerapan EVA dan Rasio Keuangan Dalam Menilai Kinerja Perusahaan (Perusahaan Makanan dan Minuman yang terdaftar di BEJ).
The purpose of this research is to know the company financial measuring by use Economic Value Added (EVA) and Financial Ratio Analysis.
In this research, the researcher takes two hypotheses. First, that the applications of EVA method in evaluate company working can produce Economic Value Added. Second, the application of financial ratio analysis to know whether those companies really have healthy financial working.
Analyses instrument that is used in application EVA method in order to measure corporation financial working that can produce.
EVA, is EVA = EBIT – Tax burden – Capital expense. The analysis tools to measure corporation financial by use financial ratio are liquidity ratio, Solvability ratio, Rentability ratio are activity ratio.
From account result by EVA analysis which experiences the Economic Value Added in the 1998 until 2000 years, is PT. Indofood Sukses Makmur tbk, that is Rp 253.492.258.676,- Rp 250.308.510.804,- and Rp 227.118.226.920. Another in liquidity ratio from 1998 until 2000 years PT. Siantar Top tbk has better current ratio 50 the company can full is responsibility short time financial.Based on the conclusion above, the writer can implicate that the company should use EVA method to evaluate company working.

 

Keyword : EVA; rasio Keuangan

 

Link Terkait : http://skripsi.umm.ac.id/files/disk1/7/jiptummpp-gdl-s1-2004-finasetyar-332-Pendahul-n.pdf


Keywords


EVA; rasio Keuangan