ANALISIS PENILAIAN KINERJA KEUANGAN PERUSAHAAN DENGAN MENGGUNAKAN METODE EVAPADA PT. BAKRIE & BROTHERS, Tbk PERIODE 2016 – 2020

Annisa Putri Nur Fadilah1, Danna Solihin Nurfitriani,

Abstract


The objective to be known is to find out and analyze the financial performance of PT. Bakrie & Brothers Tbk, from 2016 – 2020 using the EVA method.

The theoretical basis in this research is financial management is closely related to the financial management of companies, including institutions that are closely related to sources of funding and financial investments of companies and financial instruments.

The analytical tool used is the EVA (Economic Value Added) method, a tool to measure the results obtained by the company for the investment actions taken, and the size is that the investment made can only meet all costs incurred by the company.

Conclusion based on the results of the study, it can be concluded that the financial performance of PT. Bakrie & Brothers during 2016 to 2020 can be relied on to use the EVA (Economic Value Added) method for 5 years of research experiencing ups and downs (fluctuating) with negative and positive values. In 2016, 2017, 2018, and 2020 decreased and 2019 experienced an increase, which means 1 year the company was able to create economic added value for capital owners, namely in 2019, in 2016, 2017, 2018, 2020 the company was not

able to provide economic added value for capital owner

Keywords


Financial performance, EVA method (Economic Value Added).

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References


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DOI: https://doi.org/10.31293/ekm.v11i1.6181

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