KOLEGIAL : Jurnal Manajemen, Bisnis, dan Akuntansi
Vol 11 No 1 (2023): Januari-Juni

Analisis Kinerja Keuangan Perusahaan Menggunakan Metode Economic Value Added (EVA) Pada PT Semen Baturaja (Persero) Tbk.

Etri Angeraini (Unknown)
Sally Maria Bramana (Unknown)
Evandry Deswana (Unknown)

Article Info

Publish Date
05 Jun 2023

Abstract

Economic Value Added (EVA) is a method that can be used by PT Semen Baturaja (Persero) Tbk in measuring financial performance to determine whether the company has succeeded in creating added value or not every year. This study aims to analyze the company's financial performance using the Economic Value Added (EVA) method at PT Semen Baturaja (Persero) Tbk. 2017 – 2021. The method used in this study is a quantitative method with statistical calculations such as Net Operating After Tax (NOPAT), Invested Capital (IC), Weighted Average Cost Of Capital (WACC), and Economic Value Added (EVA). The results of this study indicate that the value of Economic Value Added (EVA) at PT Semen Baturaja (Persero) Tbk. > 0 which means the company has created added value for the company, even though the EVA value has increased and decreased every year.

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Journal Info
KOLEGIAL : Jurnal Manajemen, Bisnis, dan Akuntansi
Website

Abbrev

kolegial

Publisher

STIE Dwi Sakti Baturaja

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

KOLEGIAL is a national scientific journal published by Dwi Sakti Baturaja College of Economics. This journal contains the issues about the results of research activities, articles, and conceptual papers, from lecturers, researchers, and practitioners from within and outside the institution. The ...