Pendekatan Economic Value Added untuk Mengukur Kinerja Keuangan Perusahaan
Abstract
Abstrak: Penelitian ini bertujuan untuk menilai kinerja keuangan perusahaan sektor pertambangan logam dan mineral yang terdaftar di Bursa Efek Indonesia periode 2011-2015 dengan menggunakan metode Economic Value Added (EVA). Sampel yang digunakan pada penilitian ini sebanyak empat perusahaaan yang telah lulus dari criteria purposive sampling. Sebelum menghitung Economic Value Added, dalam penilitian ini diperlukan juga mencari Invested Capital dan Weighted Average Cost of Capital. Hasil perhitungan dan anlisis yang telah dilakukan menunjukkan bahwa secara umum perusahaan pada sektor pertambangan logam dan mineral memiliki Economic Value Added yang baik.Kata kunci: Economic Value Added, Kinerja Keuangan, Invested Capital, Weighted Average Cost of Capital.
Abstract: This study aimed to determine the financial performance of mining and metals mining companies listed on the Indonesia stock exchange period 2011-2105 using the method of Economic value Added (EVA). The sample used in this study were four companies that have passed the criteria of purposive sampling. Before calculating Economic Value Added, this research was also needed to find Invested Capital and Weighted Average Cost of Capital. The results of this study showed that in general companies in the mining sector metals and minerals have a good Economic Value Added.
Keywords: Economic Value Added, Kinerja Keuangan, Invested Capital, Weighted Average Cost of Capital.
Published
2018-08-09
How to Cite
ANSHORY, Mochammad; FITRIANA, Avincennia Vindy.
Pendekatan Economic Value Added untuk Mengukur Kinerja Keuangan Perusahaan.
JURNAL MAHASISWA BINA INSANI, [S.l.], v. 3, n. 1, p. 35-44, aug. 2018.
ISSN 2528-6919.
Available at: <http://ejournal-binainsani.ac.id/index.php/JMBI/article/view/968>. Date accessed: 08 sep. 2024.
Section
Articles
![Creative Commons License](http://i.creativecommons.org/l/by-nc-sa/4.0/88x31.png)
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.