Arima, Ventisiya Tri (2019) Analisis Perbandingan Hasil Perhitungan Rasio Profitabilitas, Economic Value Added (EVA), dan Financial Value Added (FVA) Sebagai Pengukur Kinerja Keuangan Perusahaan (Studi pada Perusahaan Sub Sektor Otomotif dan Komponennya yang Terdaftar di Bursa Efek Indonesia Periode 2009-2017). Sarjana thesis, Universitas Brawijaya.
Abstract
Industri otomotif menjadi salah satu tolak ukur pertumbuhan ekonomi di Indonesia. Hal tersebut disebabkan saat produksi otomotif meningkat, membuktikan daya beli masyarakat masih bertenaga. Industri saat ini masih tumbuh dan ekonomi masih terjaga di level lima persen. Maka, artinya ekonomi Indonesia masih kuat,. Selain itu, industri otomotif masuk dalam 10 besar menyumbang ekspor Indonesia. Namun, pada tahun 2015 terjadi penurunan jumlah produksi dan whosales pada industri otomotif. Selain itu, pada tahun 2015 kinerja keuangan beberapa mengalami penurunan berdasarkan rasio profitabilitas. Tujuan penelitian ini adalah untuk mengetahui kinerja keuangan dari perusahaan sub sektor otomotif dan komponen berdasarkan metode rasio profitabilitas, Economic Value Added (EVA), dan Financial Value Added (FVA) serta perbedaan dari ketiga metode tersebut. Jenis penelitian ini adalah komparatif dengan pendekatan kuantitatif. Populasi dalam penelitian ini adalah perusahaan sub sektor otomotif dan komponen tang terdaftar di Bursa Efek Indonesia. Teknik pengambilan sampel yang digunakan yaitu purposive sampling. Sedangkan teknik analisis data yang digunakan adalah perbandingan. Hasil penelitian ini menunjukkan kinerja keuangan dengan metode rasio profitabilitas dalam keadaan baik. Kinerja keuangan menggunakan Economic Value Added (EVA) dalam keadaan cukup baik, dan Financial Value Added (FVA) dalam keadaan baik. Berdasarkan hasil analisis menunjukkan terdapat perbedaan hasil antara rasio profitabilitas, Economic Value Added (EVA) dan Financial Value Added (FVA).
English Abstract
The automotive industry is one of the benchmarks of economic growth in Indonesia. This is due to increased automotive production, proving that people's purchasing power is still powerful. The industry is still growing and the economy is still maintained at the level of five percent. So, it means that the Indonesian economy is still strong. In addition, the automotive industry included in the top 10 accounts for Indonesia's exports. However, in 2015 there was a decrease in the number of production and whosales in the automotive industry. In addition, in 2015 some financial performance has decreased based on profitability ratios. The purpose of this study was to determine the financial performance of the automotive sub-sector companies and components based on the method of profitability ratios, Economic Value Added (EVA), and Financial Value Added (FVA) as well as differences in the three methods. This type of research is a comparative with a quantitative approach. The population in this study are automotive sub-sector companies and components of pliers listed on the Indonesia Stock Exchange. The sampling technique used was purposive sampling. While the data analysis techniques used comparison. The results of this study indicate financial performance by the method of profitability ratios in good condition. Financial performance uses Economic Value Added (EVA) in a fairly good condition, and Financial Value Added (FVA) is in good condition. Based on the analysis shows there are differences between profitability ratios, Economic Value Added (EVA) and Financial Value Added (FVA).
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FIA/2019/339/051906384 |
| Uncontrolled Keywords: | Rasio Profitabilitas, Economic Value Added (EVA), Financial Value Added (FVA), Kinerja Keuangan-Profitability Ratio, Economic Value Added (EVA), Financial Value Added (FVA), Financial Performance |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting > 657.3 Financial reports (Financial statements) |
| Divisions: | Fakultas Ilmu Administrasi > Ilmu Administrasi Bisnis / Niaga |
| Depositing User: | soegeng sugeng |
| Date Deposited: | 20 Oct 2020 13:10 |
| Last Modified: | 21 Oct 2021 06:38 |
| URI: | http://repository.ub.ac.id/id/eprint/172171 |
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