Jurnal Ilmiah Ecobuss
Vol 11 No 1 (2023): Jurnal Ilmiah Ecobuss Volume 11, Nomor 1, Maret 2023

Pengukuran Kinerja Keuangan Menggunakan Alat Ukur Economic Value Added (EVA) Dan Market Value Added (MVA)

Umi Rahma Dhany (universitas panca marga)
Hery Koeshardjono (Unknown)
Indah Agustin (Unknown)



Article Info

Publish Date
29 Mar 2023

Abstract

The purpose of this research is to find out the results of financial performance based on the method of Economic Value Added (EVA) and Market Value Added (MVA) in companies in the pharmaceutical sub-sector in 2016-2020. The type of research used is descriptive quantitative, with the variable Economic Value Added (EVA) and Market Value Added (MVA). The population in this research are pharmaceutical sub-sector companies listed on the IDX. The sample selection used the purposive sampling technique and seven companies were selected that met the criteria set by the researcher. The results show that there four companies whose Economic Value Added (EVA) value is positive or > 0 then it can be said to be able to create economic added value for the company so that financial performance can be said to be good and all companies have a positive Market Value Added (MVA) value or > 0 indicating it can increase the value of capital so that financial performance can be said to be good.

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Journal Info

Abbrev

ecobuss

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ecobus adalah hasil penelitian dan hasil pemikiran dari Civitas Fakultas Ekonomi dan pihak luar yang berminat pada perkembangan ilmu ekonomi serta terbit secara berkala setiap bulan maret dan bulan september pada tahun 2015 dan akan terbit secara berkala setiap dua kali dalam satu ...