ANALISIS KINERJA KEUANGAN DENGAN ECONOMIC VALUE ADDED (EVA) PADA PT ABC TAHUN 2019-2023

Sri Sapto Darmawati; Mujiyani Mujiyani; Mulatsih Mulatsih; Budi Utami

doi:10.15575/jim.v6i1.43796

ANALISIS KINERJA KEUANGAN DENGAN ECONOMIC VALUE ADDED (EVA) PADA PT ABC TAHUN 2019-2023

Sri Sapto Darmawati^(1*), Mujiyani Mujiyani⁽²⁾, Mulatsih Mulatsih⁽³⁾, Budi Utami⁽⁴⁾

(1) Universitas Gunadarma, Depok, Indonesia
(2) Universitas Gunadarma, Depok, Indonesia
(3) Universitas Gunadarma, Depok, Indonesia
(4) Universitas Gunadarma, Depok, Indonesia
(*) Corresponding Author

Abstract

Tujuan dari penelitian ini adalah untuk mengalisis kinerja keuangan PT ABC tahun 2019 sampai dengan tahun 2023 yang diukur dengan metode Economic Value Added (EVA). Metode EVA digunakan untuk mengukur tingkat keberhasilan perusahaan dari sisi harapan dan kepentingan pemegang saham, metode. Dalam penelitian ini penulis menggunakan data sekunder berupa laporan keuangan PT ABC periode tahun 2019-2023. Hasil penelitian menunjukkan bahwa kinerja PT ABC tahun 2019-2023 dengan metode EVA bernilai positif (EVA > 0) yang artinya perusahaan telah berhasil menciptakan nilai tambah ekonomis bagi perusahaan dan pemegang saham.

Keywords

Economi Value Added (EVA), Kinerja Keuangan.

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References

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DOI: https://doi.org/10.15575/jim.v6i1.43796

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ANALISIS KINERJA KEUANGAN DENGAN ECONOMIC VALUE ADDED (EVA) PADA PT ABC TAHUN 2019-2023

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