Komparasi Metode Kalkulasi Nilai Tambah Pada Laporan Keuangan PT. Mayora Indah Tbk.
Abstract
This research aims to observe the value added economically, financially, and based on market towards financial statements of PT. Mayora Indah Tbk. This research uses quantitative method by using available formulas related to the Economic Value Added (EVA), Financial Value Added (FVA), and Market Value Added (MVA). Based on the three kinds of value added calculation in six years from 2013 to 2017, it can be summarized that the company was generally in a good condition. It can be proven from the result of EVA that the value of the 2014 to 2018 was in positive result (lebih dari 0) than that of the 2013. The positive result is also appeared on the FVA and MVA remark from 2013 to 2018.
Keywords
Full Text:
PDFReferences
Bakar A. Analisis Perbandingan Kinerja Perusahaan Telekomunikasi dengan Menggunakan EVA, REVA, FVA, dan MVA. Jurnal Rekayasa Institut Teknologi Nasional © LPPM Itenas | No.1 | Vol. X IV Januari – Maret 2010
Brigham, E & Houston, J.F. 2010. Manajemen Keuangan. Jakarta: Erlangga
Irаmаni, F. 2005. Finаnciаl Vаluе Аddеd: Suаtu Pаrаdigmа Dаlаm Pеngukurаn Kinеrjа dаn Nilаi Tаmbаh Pеrusаhааn. Jurnаl Аkuntаnsi dаn Kеuаngаn. Vol 5 (3).
Margaretha, F. 2011. Manajemen Keuangan untuk Manajer non Keuangan. Jakarta: Erlangga
Octaviani A. dan Husaini A. 2017. Penilaian Kinerja Keuangan Perusahaan dengan Menggunakan Metode Market Value Added (MVA) dan Financial Value Added (FVA). (Studi pada PT Sumber Alfaria Trijaya Tbk Periode Tahun 2014-2016). Jurnal Administrasi Bisnis (JAB). Vol 52 (1).
Rudianto. (2006). Akuntansi Manajemen. Jakarta: PT Grasindo
Sari, M.I & Wijayantini, B. 2018. Mengukur Kinerja Keuangan dengan EVA dan MVA. BENEFIT Jurnal Manajemen dan Bisnis. Vol 3 (1). 68-73 pp.
Sartono, A. 2010. Manajemen Keuangan Teori dan Aplikasi. Edisi 4. Yogyakarta: BPFE
Sаndiás, А. R., Lopеz, S. F., Gonzаlеs, L. O. 2002. Finаnciаl Vаluе Аddеd. Spаnyol: Univеrsity of Sаntiаgo dе Compostеlа.
Young, S. David dan O’Bryne. 2008. EVA dan Manajemen Berdasarkan Nilai. Jakarta: Salemba Empat
DOI: https://doi.org/10.21107/pamator.v12i2.6287
Refbacks
- There are currently no refbacks.
Copyright (c) 2019 Arief Nurdiannova Qurochma
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo by Universitas Trunojoyo Madura is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
.png){kind=spacer}