CD Skripsi
Penilaian Kinerja Keuangan Menggunakan Metode Economic Value Added (Eva) Pada Pt United Tractors, Tbk Indonesia Skripsi
ASSESSMENT OF FINANCIAL PERFORMANCE USING THE ECONOMIC VALUE ADDED (EVA) METHOD AT
PT UNITED TRACTORS, TBK INDONESIA
By:
Winda Anastasya(1), Mariaty Ibrahim (2)
Email: [email protected]
Business Administration Study Program, Department of Administrative Science, Faculty of Social nd Political Science, Riau University, Pekanbaru, Bina Widya Campus Km 12,5 Simpang Baru, Pekanbaru 28293
ABSTRACT
Financial performance needs to be assessed or measured to determine the company’s financial condition, which is useful as a basis for making decisions and planning the company's strategy going forward. The Economic Value Added (EVA) method is an effective alternative in assessing a company's financial performance where the focus of the assessment is on creating economic value added. The purpose of this study was to assess the financial performance of PT United Tractors, Tbk Indonesia using the EVA method, in order to determine the amount of economic value added creation and wealth creation that has been generated by the company for its creditors and shareholders. The technique used for data collection is using documentation techniques. The data analysis technique used in this research is quantitative descriptive analysis. The results of the study show that the calculation of Economic Value Added (EVA) at PT United Tractors, Tbk Indonesia from 2017-2021 produces a positive EVA value or the EVA value produced by PT United Tractors, Tbk Indonesia is greater than zero (EVA > 0). This shows that the company has generated economic value added. Even though the net profit generated by PT United Tractors, Tbk Indonesia from 2017-2021 has fluctuated, PT United Tractors, Tbk Indonesia was able to generate economic value added for the company.
Keyword: Economic Value Added (EVA), Financial Performance
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