ANALISIS KINERJA PERUSAHAAN TAHUN 2022-2023 DENGAN METODE EVA

(PT. ACE HARDWARE INDONESIA, TBK)

Authors

  • August Halomoan Siregar Sekolah Tinggi Manajemen Bisnis Multi Sarana Manajemen Administrasi dan Rekayasa Teknologi
  • Mario Andriaskiton Sekolah Tinggi Manajemen Bisnis Multi Sarana Manajemen Administrasi dan Rekayasa Teknologi

DOI:

https://doi.org/10.46880/jsika.Vol8No2.pp103-111

Keywords:

Economic Value Added (EVA), Financial Report

Abstract

How to realize financial performance is the dream of all company stakeholders, especially company financial managers, company owners and investors. In principle, financial performance can be seen from the achievement of various things such as sales levels, profits, asset growth and sources of funds, all of which can be analyzed using various methods.  One method of assessing financial performance is Economic Value Added (EVA). Recently, many companies have implemented the EVA method as a method for assessing company performance. Economic Value Added (EVA) is a very effective assessment system for assessing a company's financial performance over a certain period. This research aims to analyze the financial performance of the company PT. ACE Hardwared, Tbk uses the Economic Value Added (EVA) method. This research is quantitative descriptive research using secondary data in the form of Financial Reports for the 2022-2023 period obtained from the Indonesia Stock Exchange (BEI). The research results for 2022, 2023 show a positive EVA (>0) so that the company is deemed to have been able to create economic added value after the company paid all of the company's obligations to its investors.

Published

2024-10-31

Issue

Section

METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist