Analisis Kinerja Keuangan Berdasarkan Metode Economic Value Added (EVA) pada PT. Perkebunan Nusantara IV Medan

Abstract

In this study that become research is what a financial performance using Economic Value Added (EVA) Method in 2013-2016 can decide value added from PT Perkebunan Nusantara IV Medan. The aim of this study is to an analysis on company’s financial performance using Economic Value Added (EVA) Method. The study method used a descriptive with quantitative. This study used secondary data like financial report which researcher take from PT Perkebunan Nusantara IV Medan in 2013-2016 by documentation and interview.The study result showed that company’s financial performance using Economic Value Added (EVA) Method have a good performance in 2013-2016, because EVA values that are always positive in 2013-2016. More high values of EVA so more big profit that receivable by a company. It identified that company able compose economic value added for company and can fill share holder and investor hoping.