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All Journal Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi Journal of Economic, Bussines and Accounting (COSTING) JIKA: Jurnal Ilmu Keuangan dan Perbankan MANAJEMEN DEWANTARA Jurnal Riset Akuntansi Politala Jurnal Pajak dan Keuangan Negara (PKN) Journal of Applied Management and Accounting Science (JAMAS) Transekonomika : Akuntansi, Bisnis dan Keuangan JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB) Indonesian Journal of Social and Educational Studies Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Economics and Business Journal Journal of Artificial Intelligence and Digital Business Jurnal Manajemen Seminar Nasional Hasil Penelitian LP2M UNM (JIMBE) (JUMPER) Southeast Asia Journal of Business, Accounting, and Entrepreneurship Management Studies and Business Journal IJHABS Jurnal Akuntansi Pajak dan Manajemen
Hety Budiyanti, Hety
State University of Makassar, Economic Faculty, Makassar
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PERBANDINGAN ANTARA ECONOMIC VALUE ADDED (EVA) DENGAN RETURN ON ASSETS (ROA) DALAM MENILAI KINERJA KEUANGAN PERUSAHAAN: (Studi Kasus pada Saham IDX BUMN20 di Bursa Efek Indonesia) Madina; Budiyanti, Hety; Nurman
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 2 No. 5 (2022): September 2022
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v2i5.247

Abstract

This study aims to compare the Economic Value Added (EVA) method with Return On Assets (ROA) in assessing the company's financial performance on IDX BUMN20 shares on the Indonesia Stock Exchange. Based on the results of the comparison discussion between EVA and ROA methods, it can be seen that there are differences in the two financial measuring instruments. This difference is caused because the ROA calculation does not pay attention to the cost of capital, while in the EVA method, the cost of capital is included in the calculation so that the EVA method is more profitable than ROA. However, the ROA method can be used as a supporter of EVA in assessing the company's financial performance.
Co-Authors Abdul Aziz Abdul Rahman Agung Widhi Kurniawan Ain, Fara Akbar, Nur Ardi Fahmi Andi Mustika Amin Angraeni, Erni Anwar Anwar Anwar Anwar Ramli Aslam, Annisa Paramaswary Aslam, Annisa Paramswary Burhanuddin Darma, Sri Dipoatmojo, Tenri Sayu Puspitaningsih Eli Rahmawati, Eli Etty Puji Lestari Fadelia, Regita Faisal, Fanny Indrayanti Farid, A Muhammad Febrianti Gassing, A Ahmad Burhan Hasbiah, Siti Hasnidar Hasnidar HUSNA, ASMA'UL Ichwan Musa, Muhammad Irwan, Shabrina Nurfadhilah Khadija, Sitti Lazuardi*, Johan M. Ikhwan Maulana Haeruddin Madina Mujahidah, Najihul Muktiyanto, Ali Musa, Muhammad Ichwan Natsir, Uhud Darmawan Nur Hidayah Nureni Nurman Nurman Nurman Nursyahidah, Sumaya Pramaswari, Annisa Prasuadha, Mufty Achyar Ramadani, Nur Fajriyani Rezky Amalia Hamka Romansyah Sahabuddin Ruma, Zainal Salim, Muftihaturrahma Sanuar, Tri Reski SARI, MAYA PUSPITA Yusmar, Agung Hidayat Zehroh, Halimatus