Analisis Kinerja Keuangan Perusahaan Dengan Menggunakan Economic Value Added(Eva) Dan Market Value Added (Mva) (Studi Pada Perusahaan Pertambangan Di Indeks Lq45 Tahun 2013-2015)

Rauf, Rezky Nur Afiah (2018) Analisis Kinerja Keuangan Perusahaan Dengan Menggunakan Economic Value Added(Eva) Dan Market Value Added (Mva) (Studi Pada Perusahaan Pertambangan Di Indeks Lq45 Tahun 2013-2015). Sarjana thesis, Universitas Brawijaya.

Abstract

Penelitian ini bertujuan untuk menggambarkan kinerja keuangan menggunakan metode EVA dan MVA pada perusahaan pertambangan di indeks LQ45 BEI periode 2013-2015. Subyek dalam penelitian ini adalah perusahaan pertambangan di indeks LQ45. Sedangkan obyek penelitian ini adalah kinerja keuangan perusahaan pertambangan yang diukur menggunakan EVA dan MVA periode 2013-2015. Jenis penelitian ini merupakan penelitian deskriptif dengan pendekatan kuantitatif. Hasil penelitian menunjukkan bahwa, (1) EVA pada PT Adaro Energy Tbk periode 2013-2014, PT Vale Indonesia Tbk periode 2014- 2015, dan PT Indo Tambangraya Megah Tbk periode 2013-2015 bernilai positif yang berarti mampu memberikan nilai tambah ekonomis terhadap perusahaan. (2) EVA pada PT Adaro Energy Tbk periode 2015 dan PT Vale Indonesia Tbk periode 2013 bernilai negatif, yang berarti belum mampu memberikan nilai tambah ekonomis terhadap perusahaan. (3) MVA pada perusahaan pertambangan yang dijadikan sampel memiliki nilai yang positif selama periode 2013-2015 sehingga perusahaan dapat menambah kekayaan para pemegang saham.

English Abstract

This study aims at describing the financial performance of mining companies listed in LQ45 index during the period of 2013-2015 using EVA and MVA methods. The subjects of this quantitative descriptive study are mining companies in the LQ45 index, while the object is the financial performance of the companies as measured by EVA and MVA during the period of 2013-2015. The result of the analysis shows that: (1) the EVAs of PT Adaro Energy Tbk in 2013- 2014, PT Vale Indonesia Tbk in 2014-2015, and PT Indo Tambangraya Megah Tbk in 2013-2015 have positive value, indicating that they are able to give economic value added to the companies; (2) the EVAs of PT Adaro Energy Tbk in 2015 and of PT Vale Tbk in 2013 is negative, which means that they have not been able to provide the economic value added to the companies; (3) the MVAs of the sample mining companies have positive value during the period of 2013-2015, indicating that the company can increase the shareholders’ wealth.

Item Type: Thesis (Sarjana)
Identification Number: SKR/FE/2018/509/051809675
Uncontrolled Keywords: Kinerja Keuangan, Economic Value Added (EVA), Market Value Added (MVA), Financial Performance, Economic Value Added (EVA), Market Value Added (MVA)
Subjects: 600 Technology (Applied sciences) > 658 General management > 658.4 Executive management > 658.401 Planning, policy making, control, quality management > 658.401 2 Planning and policy making
Divisions: Fakultas Ekonomi dan Bisnis > Manajemen
Depositing User: Nur Cholis
Date Deposited: 22 Apr 2019 01:35
Last Modified: 20 Oct 2021 07:01
URI: http://repository.ub.ac.id/id/eprint/163127
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