APLIKASI ECONOMIC VALUE ADDED DALAM MENGUKUR KINERJA KEUANGAN PERUSAHAAN PADA PT. KALBE FARMA, TBK, DAN PT. KIMIA FARMA, TBK

SAMOSIR, A. ROSALINA YULIETTA and Hamdan AJ, Umar and Umrie, H.M.A. Rasyid HS (2013) APLIKASI ECONOMIC VALUE ADDED DALAM MENGUKUR KINERJA KEUANGAN PERUSAHAAN PADA PT. KALBE FARMA, TBK, DAN PT. KIMIA FARMA, TBK. Undergraduate thesis, Sriwijaya University.

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Abstract

Penelitian ini bertujuan untuk mengetahui kinerja keuangan PT Kalbe Farma, Tbk. dan PT Kimia Farma, Tbk. selama periode 2007-2011 yang diukur dengan metode EVA. Hasil dari penelitian ini menunjukkan bahwa hanya PT Kalbe Farma, Tbk. yang berturut-turut menghasilkan EVA yang positif selama periode 2007-2011. Sedangkan, PT Kimia Farma, Tbk. memiliki EVA positif hanya untuk dua tahun, yaitu di tahun 2010-2011 dan EVA negatif di tahun 2007, 2008 dan 2009. . EVA yang positif menunjukkan bahwa perusahaan telah mampu menciptakan nilai tambah ekonomis bagi pemegang sahamnya, sedangkan EVA yang negatif menunjukkan bahwa perusahaan belum mampu menciptakan nilai tambah ekonomis bagi pemegang sahamnya.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Kinerja Keuangan dan Economic Value Added (EVA)
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
S Agriculture > SF Animal culture > SF111-113 Cost, yield, and profit. Accounting
Divisions: 01-Faculty of Economics > 61201-Management (S1)
Depositing User: Mr. Muhammad Irwan
Date Deposited: 07 Apr 2021 02:34
Last Modified: 07 Apr 2021 02:34
URI: http://repository.unsri.ac.id/id/eprint/45023

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