Analisis penilaian kinerja keuangan perusahaan dgn metode economic value added pd PT United Tractors Tbk

Marlina, Evi (2009) Analisis penilaian kinerja keuangan perusahaan dgn metode economic value added pd PT United Tractors Tbk. S1 thesis, Universitas Mercu Buana.

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Abstract

ABSTRACT Publiccorporationsarecorporationswhosecapitalisgainedfrominvestors(shareholders).Thus,performanceofpubliccorporationsisnotonlyaccountedtointernalpartybutalsotoitsshareholdersasfundraiser.Inordertocovertherisksofportfoliowhichholdonbyshareholders,publiccorporationsshouldgivethemhighreturn.Nowadays,publiccorporationsshouldcompetenotonlyinbusinessmarketbutalsoincapitalmarketbecauseifpubliccorporationsnotdoso,thenitsshareholderswillabandonthecorporations.Regardingthismatter,publiccorporations’performancemeasurementswhichconsidershareholdersexpectationsareinevitablyneeded. EconomicValueAdded(EVA)isthemethodwhichcalculatescostofcapitalaspubliccorporations’risks.Itisassumedastheappropriatemethodtomeasurepubliccorporations’value.Moreover,EconomicValueAdded(EVA)isabletodescribecorporations’realbusinessvaluebecauseitconsiderscostofcapitalwhichshowstherateofreturnneededtocoverpubliccorportions’risks. InordertohavebetterunderstandingofEconomicValueAdded(EVA),thewritertriestoapplyEVAmethodinPT.UnitedTractor.Theresearchisconductedbyusingdescriptivemethodfortheperiod2003to2007.Theresultoftheresearchshowsthatbetweentheyear2003to2007PT.UnitedTractorhaspositivevalueofEconomicValueAdded(EVA).ItmeansthatPT.UnitedTractorhasagoodfinancialperformance. Keywords: economic value added, cost o fcapital, measurements, public corporations

Item Type: Thesis (S1)
Call Number CD: FE/AK. 09 220
Call Number: SE/09/499
NIM/NIDN Creators: 43206120063
Uncontrolled Keywords: economic value added, cost o fcapital, measurements, public corporations
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Admin Perpus UMB
Date Deposited: 16 Jun 2009 09:51
Last Modified: 31 May 2017 02:11
URI: http://repository.mercubuana.ac.id/id/eprint/26145

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