CD Skripsi
Analisis Economic Value Added (Eva) Dan Return On Asset (Roa) Untuk Menilai Kinerja Keuangan Pada Bpjs Ketenagakerjaan
ANALYSIS OF ECONOMIC VALUE ADDED (EVA) AND RETURN ON
ASSET (ROA) TO ASSESS FINANCIAL PERFORMANCE AT BPJS
KETENAKERJAAN
By:
1 Salsabilla Azzahra & 2 Ruzikna
[email protected]
Business Administration Study Program – Department of Administrative
Sciences
Faculty of Social Science and Political Science Riau University
Bina Widya Campus, Jl. H. R Soebrantas Km 12.5 Simp. New,
Pekanbaru 28293
Phone/Fax. 0761-63277
ABSTRACK
The purpose of this study is to assess the financial performance of BPJS
Employment for the period 2017 to 2021 based on the EVA and ROA methods.
The data used in this study is in the form of financial report data for the years
20172021. The analytical method used is descriptive analysis method. From the
analysis of data based on EVA and ROA methods, it shows good performance
even though during the last five years it has fluctuated every year, BPJS
Ketenagakerjaan is able to manage the problem optimally. The results of the
analysis of the EVA method show a positive value (EVA > 0), meaning that the
company is able to create added value for its shareholders, while the results of
the ROA analysis have an average value of 3% which is in the healthy category,
This means that the company is able to manage its assets properly so as to
obtain optimal profit.
Key: Economic Value Added (EVA) and Return on Assets (ROA
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