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ANALISIS KINERJA KEUANGAN PERUSAHAAN PUBLIK DI SEKTOR PERTAMBANGAN DENGAN PENDEKATAN ECONOMIC VALUE ADDED (EVA)

Nofrina Nurtiwiyana

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Abstract

The aims of this research is to evaluate and measured the finance performance of coal and mining company used an Economic Value Added (EVA) method so that company have knew their company make an added value or not.. Hypothesis testing done by Economic Value Added (EVA), which got from the financial statement from each company. Economic Value Added is the way to know the company finance performance, if the averages of cost of capital higher than net operating after tax, EVA has a negative value. So that means if EVA negative that company does not have an added value of finance performance. If EVA positive the finance performance have an added value. The result of this research is Economic Value Added (EVA) which have by coal and mining company have an negative value so taht means the coal and mining compang does not make an added value for their company.

About this research paper

What this paper is about

The aims of this research is to evaluate and measured the finance performance of coal and mining company used an Economic Value Added (EVA) method so that company have knew their company make an added value or not.. Hypothesis testing done by Economic Value Added (EVA), which got from the financial statement from each company. Economic Value Added is the way to know the company finance performance, if the averages of cost of capital higher than net operating after tax, EVA has a negative value. So that means if EVA negative that company does not have an added value of finance performance. If EVA positive the finance performance have an added value. The result of this research is Economic Value Added (EVA) which have by coal and mining company have an negative value so taht means the coal and mining compang does not make an added value for their company.

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Available abstract

The aims of this research is to evaluate and measured the finance performance of coal and mining company used an Economic Value Added (EVA) method so that company have knew their company make an added value or not.. Hypothesis testing done by Economic Value Added (EVA), which got from the financial statement from each company. Economic Value Added is the way to know the company finance performance, if the averages of cost of capital higher than net operating after tax, EVA has a negative value. So that means if EVA negative that company does not have an added value of finance performance. If EVA positive the finance performance have an added value. The result of this research is Economic Value Added (EVA) which have by coal and mining company have an negative value so taht means the coal and mining compang does not make an added value for their company.

Key concepts: Economic Value Added, Market value added, Value (mathematics), Business, Added value, Weighted average cost of capital, Finance, Accounting

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ANALISIS KINERJA KEUANGAN PERUSAHAAN PUBLIK DI SEKTOR PERTAMBANGAN DENGAN PENDEKATAN ECONOMIC VALUE ADDED (EVA) — Research Paper | ScholarLens