KONSEP ECONOMIC VALUE ADDED UNTUK MENILAI KINERJA KEUANGAN PERUSAHAAN YANG TERDAFTAR PADA BURSA EFEK INDONESIA (STUDI KASUS PADA PT. DARYA VARIA LABORATORIA Tbk)

Chairul Anam (Universitas Trunojoyo Madura)

Competence : Journal of Management Studies (Kompetensi : Jurnal Studi Manajemen)
Vol 8, No 2 (2014): OKTOBER

   This Research aims to analyze the concept of economic value added to assess the financial performance of companies listed on the Indonesian Stock Exchange (Case Study at PT. Darya Varia Laboratories Tbk) is engaged in the pharmaceutical field during 2008 - 2012. The results showed the results of the calculation of EVA in the year 2008 - 2009 is negative, indicating a negative EVA value is not the process of economic added value and shareholders do not receive returns commensurate with your investment, then the following year the value of EVA is positive and increasing. With the increase proves the company has provided value-added to investors and satisfy the parties concerned, especially the shareholders