Manajemen Bisnis dan Keuangan Korporat
Vol. 3 No. 1 (2025)

Analisis kinerja keuangan dengan metode Economic Value Added (EVA) pada PT. Indofood Sukses Makmur Tbk Tahun 2020-2023

Larage, Godeliva (Unknown)
Tirayoh, Victorina Z. (Unknown)
Maradesa, Djeini (Unknown)



Article Info

Publish Date
01 Mar 2025

Abstract

Business in Indonesia is growing rapidly, demanding companies to create sustainable economic value. In the context of the food and beverage industry, the EVA method is a critical analysis tool to evaluate a company’s performance comprehensively. This study aims to analyze the financial performance of PT Indofood Sukses Makmur Tbk in 2020-2023 using the Economic Value Added (EVA) method. This type of research is quantitative research using a descriptive approach. The types of data are qualitative and quantitative, with secondary data sources. The data collection method used is the documentation method. The data analysis method is by using Economic Value Added (EVA). The results of this study show that PT Indofood Sukses Makmur Tbk experienced challenges in creating value for shareholders during 2020-2023, with EVA remaining negative despite fluctuations in NOPAT and Capital Charge. Although NOPAT increased in 2023, EVA still showed negative numbers, reflecting the need for better management of capital costs. Overall, companies need to focus on improving operational profitability to create sustainable, long-term value.

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Journal Info

Abbrev

mbkk

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Manajemen Bisnis dan Keuangan Korporat is a double peer-reviewed journal published by the Yayasan Widyantara Nawasena Raharja. Manajemen Bisnis dan Keuangan Korporat will publish the articles bi-annually. The article submitted to Manajemen Bisnis dan Keuangan Korporat is written in Indonesian and it ...