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All Journal JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Kajian Akuntansi
Rahmah Arafati Masyiyan
Telkom University
Computer Science & IT Economics, Econometrics & Finance

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Analysis of Financial Performance with Economic Value Added (EVA) Method, Market Value Added (MVA), And Financial Value Added (FVA) Rahmah Arafati Masyiyan; Deannes Isynuwardhana
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 4 No 1 (2020): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (531.508 KB) | DOI: 10.36555/jasa.v4i1.882

Abstract

EVA, MVA, and FVA analysis techniques are used to see a better and more efficient financial performance of the company. This study aims to determine financial performance based on EVA (Economic Value Added), MVA (Market Value Added), and FVA (Financial Value Added) methods in coal subsector mining companies listed on the Indonesia Stock Exchange in the 2014-2018 period. This study uses a quantitative descriptive method, with a purposive sampling technique in the coal subsector mining companies listed on the IDX and posted operating profit for the 2014-2018 period. The EVA results in this study are 6 companies with share codes of BYAN, DOID, ITMG, PTBA, SMMT, and TOBA which have positive EVA values ​​over the past 5 years. Then from this study there are MVA results that tend to be negative. There are 3 companies with DOID, ITMG, and PTRO stock codes that have negative MVA values ​​every year for a period of 5 years. Then for the FVA value generated in this study, there are 3 companies that have a negative FVA value each year during the study period, those companies are companies with DOID, KKGI, and PTRO stock codes.
Analisis Kinerja Keuangan Dengan Metode Economic Value Added (EVA), Market Value Added (MVA), dan Financial Value Added (FVA) Rahmah Arafati Masyiyan
Kajian Akuntansi Volume 20, No.2, 2019
Publisher : Universitas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/ka.v20i2.4852

Abstract

EVA, MVA, and FVA analysis techniques are used to see better and more efficient financial performance of the company. This study aims to determine financial performance based on EVA (Economic Value Added) method, Market Value Added, and Financial Value Added in coal mining sub-sector companies listed on the Indonesia Stock Exchange. This study uses a descriptive quantitative method, with a purposive sampling technique in the coal subsector mining companies listed on the Stock Exchange and posting operating profit for the period 2014-2018.EVA results in this study are 6 companies with stock codes BYAN, DOID, ITMG, PTBA, SMMT, and TOBA which have positive EVA values over a period of 5 years. Then from this study there are MVA results that tend to be negative. There are 3 companies with stock codes DOID, ITMG, and PTRO that have negative MVA values each year for a period of 5 years. Then for the FVA value generated in this study, there are 3 companies that have negative FVA values each year during the study period, those companies are companies with stock codes DOID, KKGI, and PTRO.
Co-Authors Deannes Isynuwardhana