Please use this identifier to cite or link to this item: https://repositori.uma.ac.id/handle/123456789/28708
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 SizeFormat 
108330105 - Citra Morina - Chapter IV.pdf
  Restricted Access
Chapter IV21.36 MBAdobe PDFView/Open Request a copy
108330105 - Citra Morina - Fulltext.pdfCover, Abstract, Chapter I, II, III, V, Bibliography5.96 MBAdobe PDFView/Open


Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.