Entrepreneurship, Management, and Business Research Journal
Vol. 1 No. 3 (2024): SEPTEMBER 2024 - EMBUN RESEARCH JOURNAL

Analysis of the Company's Financial Performance based on the Economic Value Added on PT. Krakatau Steel Tbk. (Listed on the Indonesia Stock Exchange Years of 2020-2023)

Masita, Istiqoma Dinda (Unknown)
Nurman, Nurman (Unknown)
Haeruddin, M. Ilham Wardhana (Unknown)



Article Info

Publish Date
23 Sep 2024

Abstract

Penelitian ini bertujuan mengetahui kinerja keuangan PT. Krakatau Steel Tbk. yang terdaftar di Bursa Efek Indonesia. Metode penelitian yang digunakan adalah metode kuntitatif dengan pendekatan deskriptif. Adapun teknik pengumpulan data yang digunakan yaitu pengumpulan data berupa laporan keuangan tahunan perusahaan yang diperoleh dari website instansi publik yaitu Bursa Efek Indonesia (BEI) yang di akses pada www.idx.co.id dan situs resmi perusahaan terkait, berupa laporan keuangan tahunan PT. Krakatau Steel Tbk. yang terdaftar di BEI periode 2020-2023. Hasil perhitungan Economic Value Added dari tahun 2020 sampai tahun 2022 bernilai negatif atau (EVA < 0) maka tidak terjadi penambahan nilai ekonomis bagi perusahaan sehingga kinerja keuangan perusahaan dapat dinyatakan tidak baik. Sedangkan pada tahun 2023 EVA bernilai positif atau (EVA > 0) maka telah terjadi penambahan nilai ekonomis bagi perusahaan tersebut sehingga kinerja keuangan dapat dinyatakan dengan baik. This research aims to determine the financial performance of PT. Krakatau Steel Tbk. which is listed on the Indonesian Stock Exchange. The research method used is a quantitative method with a descriptive approach. The data collection technique used is data collection in the form of the company's annual financial report obtained from the public agency website, namely the Indonesia Stock Exchange (BEI) which is accessed at www.idx.co.id and the official website of the related company, in the form of the annual financial report of PT. Krakatau Steel Tbk. registered on the IDX for the 2020-2023 period. The results of the Economic Value Added calculation from 2020 to 2022 are negative or (EVA < 0), so there is no additional economic value for the company so that the company's financial performance can be declared not good. Meanwhile, in 2023 EVA is positive or (EVA > 0), so there has been additional economic value for the company so that financial performance can be stated well.

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Journal Info

Abbrev

embun

Publisher

Subject

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

Description

Entrepreneurship, Management, and Business Research Journal (EMBUN) is a research journal that mainly highlights theoretical and empirical studies. EMBUN is also devoted to advancing an understanding of research issues in entrepreneurship, management, and business theory and practice that eventually ...