Jurnal Ilmiah Raflesia Akuntansi
Vol. 11 No. 1 (2025): Jurnal Ilmiah Raflesia Akuntansi

Analisis Penilaian Kinerja Keuangan Menggunakan Metode Economic Value Added (EVA) Dan Market Value Added (MVA)

Rama Danu Ikhsan (Universitas Pattimura)
Paul Usmany (Universitas Pattimura)
Hempry Putuhena (Universitas Pattimura)



Article Info

Publish Date
24 Apr 2025

Abstract

— Technology companies are one of the rapidly growing sectors and have great potential to be developed, especially in the current era of digitalization. This study aims to see how EVA and MVA-based performance measurements are in technology companies in 2020-2022. There are 2 measurement methods, namely the Economic Value Added (EVA) and Market Value Added (MVA) methods. The approach taken to answer the research objectives is a descriptive quantitative approach. This study uses 12 companies as samples and observations were carried out for 3 years, so the number of observation data is 36. Using the EVA and MVA methods, technology companies can find out whether the strategies and investments made have provided optimal results or not. The results of this study show that the EVA value is greater than 0. So that it can increase investor confidence in the company's performance and has the potential for future growth. From the MVA perspective, it shows that 10 companies have good financial performance because they have an MVA value of more than 0. But 1 company experienced fluctuations and 1 company had an MVA value of less than 0

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Journal Info

Abbrev

JIRA

Publisher

Subject

Economics, Econometrics & Finance

Description

Merupakan jurnal ilmiah yang mempublikasikan hasil-hasil penelitian empiris, studi teoritis dan pemikiran kritis dalam bidang akuntansi meliputi akuntansi keuangan, akuntansi sektor publik, akuntansi manajemen, perpajakan dan ...