ANALISIS PERBANDINGAN ECONOMIC VALUE ADDED (EVA) DAN RETURN ON ASSET (ROA) DALAM MENILAI KINERJA PERUSAHAAN (Studi Kasus PT Indofood Cbp Sukses Makmur Tbk, PT Indofood Sukses Makmur Tbk, PT Mayora Indah Tbk Periode 2013-2017)

  • Fera Maulina
  • Vina Falensia
Keywords: Economic Value Added (EVA), Return On Asset (ROA)

Abstract

The financial statements aim to inform about the company's financial position, performance and cash flow. One technique often used to assess company performance is financial ratio analysis. Analysis of financial statements is one of the media for potential investors to make decisions. The purpose of this study is to determine company performance and to compare the performance of PT Indofood CBP Sukses Makmur Tbk, PT Indofood Sukses Makmur Tbk, PT Mayora Indah Tbk using Economic Value Added and Return on Assets. The author uses a comparative descriptive study with cross-sectional approach and time series analysis. The data source used is secondary data obtained from the financial statements of PT Indofood CBP Sukses Makmur Tbk, PT Indofood Sukses Makmur Tbk, PT Mayora Indah Tbk. This study uses documentation and literature studies in data collection techniques. The results showed that by using Economic Value Added, PT Indofood Sukses Makmur Tbk has the highest average value compared to PT Indofood CBP Sukses Makmur Tbk and PT Mayora Indah Tbk, whereas if using Return On Assets, PT Indofood CBP Sukses Makmur Tbk has an average of the highest average value compared to PT Mayora Indah Tbk and PT Indofood Sukses Makmur Tbk for the period 2013-2017.

Published
2020-03-31
Section
Articles