Jurnal Akuntansi Barelang
Vol 6 No 2 (2022): Jurnal Akuntansi Barelang

ECONOMIC VALUE ADDED (EVA) DAN MARKET VALUE ADDED (MVA) SEBAGAI ALAT UKUR KINERJA KEUANGAN PADA PT BNI (PERSERO) TBK

Arlina Pratiwi Purba (Politeknik Negeri Medan)



Article Info

Publish Date
02 Jul 2022

Abstract

The purpose of this study was to determine the company's financial performance using the Economic Value Added (EVA) and Market Value Added (MVA) methods. The type of research used is descriptive using a quantitative approach. The object of research is PT BNI (Persero), Tbk for the 2016-2021 period. The data used is secondary data in the form of a Statement of Financial Position and Income Statement obtained from the official website of PT BNI (Persero) Tbk. Data analysis technique using EVA and MVA methods. The results of the research conducted show that in 2016, 2017, 2018, 2019 and 2021 always produce positive EVA and MVA values, this shows that PT BNI (Persero) Tbk is able to generate economic and market added value for shareholders and have good financial performance. But in 2020 PT BNI (Persero) Tbk only produced a positive MVA value while EVA was negative, this indicates that the company does not always generate economic added value for the company.

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Journal Info

Abbrev

jab

Publisher

Subject

Economics, Econometrics & Finance

Description

This journal contains accounting studies which include Financial Accounting, Public Sector Accounting, Management Accounting, Economic, Islamic Financial Accounting and Management, Auditing, Corporate Governance, Ethics and Professionalism, Corporate Finance, Accounting Education, Taxation, Capital ...