Analisis Kinerja Keuangan Dengan Menggunakan Metode Economic Value Added (EVA) Pada PT. Wijaya Karya Beton Tbk. Periode 2015-2018

Rabiatul Adawiyah; Riswan Ludfi

Analisis Kinerja Keuangan Dengan Menggunakan Metode Economic Value Added (EVA) Pada PT. Wijaya Karya Beton Tbk. Periode 2015-2018

Rabiatul Adawiyah, Riswan Ludfi

Abstract

This study aims to analyse the financial performance by using the economic value added (EVA) approach method, a case study in PT Wijaya Karya Beton Tbk Tbk, period of 2015 to 2018. To find out the amount of EVA value generated and to know whether or not there is economic added value creation after knowing the value of the EVA. The research design used is a quantitative method, with a descriptive approach and using an Economic Value Added (EVA) analysis tool. The results of this study indicated that although the company's profits fluctuated from 2015-2018, the results of the EVA analysis showed that the company's financial performance was positive, so the expectations of the owners of capital could be fulfilled properly, the expectations of the owners of capital were getting the same or more investment. The financial performance of PT Wijaya Karya Beton Tbk for the 2015-2018 period as a whole based on EVA calculations shows that performance has increased and decreased (fluctuated). In 2016 and 2017 it increased by 3.75 and 0.64, while in 2018 it decreased by 1.79. Analysis of the financial performance of PT Wijaya Karya Beton Tbk using the Economic Value Added (EVA) method shows positive developments over the last 4 years, namely EVA > from 0, then there has been economic value added and the company's financial performance can be said to be in good condition.

Keywords

financial performance, economic value added

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