Citra Indah Merina, Citra (2022) ANALISIS PERBANDINGAN ECONOMIC VALUE ADDED DAN FINANCIAL VALUE ADDED SEBAGAI ALAT UKUR PENILAIAN KINERJA KEUANGAN PADA INDUSTRI PERIKANAN DI BURSA EFEK INDONESIA. ANALISIS PERBANDINGAN ECONOMIC VALUE ADDED DAN FINANCIAL VALUE ADDED SEBAGAI ALAT UKUR PENILAIAN KINERJA KEUANGAN PADA INDUSTRI PERIKANAN DI BURSA EFEK INDONESIA.
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Abstract
There is a difference between the assessment of financial performance based on EVA and FVA methods. Comparison of EVA and FVA, where on EVA, especially in CPRO companies (Central Proteina Prima Tbk) which have negative values during the period of 2013, 2015 to 2016 this shows that the company does not generate profit and the highest FVA value is IIKP (Inti Agri Resources Tbk). Whereas on EVA in particular there is one company that has a negative EVA value which means it does not generate profits, namely CPRO (Central Proteina Prima Tbk) and the highest average EVA is IIKP (Inti Agri Resources Tbk), This shows that the value of Financial Value Added (FVA) shows better results. From the results obtained that there are differences between the assessment of financial performance based on EVA and FVA methods, the results of the two calculations indicate positive even though the calculation of EVA at PT Central Proteina Prima has a negative value decrease but other companies are positive, which means that the company's financial performance in the fishing industry uses the method. EVA for the period 2012-2016 has good financial performance
| Item Type: | Article |
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| Subjects: | H Social Sciences > H Social Sciences (General) |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Social Sciences |
| Depositing User: | Mr Edi Surya Negara |
| Date Deposited: | 21 Jun 2022 05:11 |
| Last Modified: | 21 Jun 2022 05:11 |
| URI: | http://eprints.binadarma.ac.id/id/eprint/13781 |
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