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Title: | Analisis Kinerja Perusahaan Barang Konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) dengan Metode Economic Value Added |
Other Titles: | Performance Analysis of Consumer Goods Companies Listed on the Indonesia Stock Exchange (IDX) Using the Economic Value Added Method |
Authors: | Morina, Citra |
metadata.dc.contributor.advisor: | Nainggolan, Karlonta |
Keywords: | Economic Value Added (EVA);Return on Investment (ROI) |
Issue Date: | May-2014 |
Publisher: | Universitas Medan Area |
Series/Report no.: | NPM;108330105 |
Abstract: | Tujuan utama perusahaan dalam kegiatan bisnisnya adalah memaksimalkan kekayaan perusahaan dan para pemegang sahamnya. Mengukur kinerja keuangan perusahaan akan menunjukkan kesehatan atau kegagalan perusahaan dalam menjalankan kegiatan operasionalnya selama periode tertentu. Dalam mengukur kinerja keuangan perusahaan, khususnya untuk pusat pertanggungjawaban investasi, metode yang umum digunakan adalah metode Return on Investment (ROI). Namun, dalam beberapa tahun terakhir, pendekatan baru untuk mengukur kinerja keuangan perusahaan telah berkembang: Economic Value Added (EVA). EVA merupakan ukuran alternatif kinerja keuangan perusahaan yang diperoleh dengan mengurangi beban modal dari Net Operating Profit After Tax (NOPA). A company's primary goal in its business activities is to maximize the wealth of the company and its shareholders. Measuring a company's financial performance will indicate the health or failure of a company in carrying out its operational activities during a certain period. In measuring company financial performance, particularly for investment responsibility centers, a commonly used method is the Return on Investment (ROI) method. However, in recent years, a new approach to measuring company financial performance has developed: Economic Value Added (EVA). EVA is an alternative measure of a company's financial performance obtained by subtracting capital charges from Net Operating Profit After Tax (NOPA). |
Description: | 122 Halaman |
URI: | https://repositori.uma.ac.id/handle/123456789/28708 |
Appears in Collections: | SP - Accountancy |
Files in This Item:
File | Description | Size | Format | |
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108330105 - Citra Morina - Chapter IV.pdf Restricted Access | Chapter IV | 21.36 MB | Adobe PDF | View/Open Request a copy |
108330105 - Citra Morina - Fulltext.pdf | Cover, Abstract, Chapter I, II, III, V, Bibliography | 5.96 MB | Adobe PDF | View/Open |
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