ANALISIS KINERJA KEUANGAN PERUSAHAAN MENGGUNAKAN RASIO KEUANGAN DAN ECONOMIC VALUE ADDED (EVA) (Studi Empiris Pada Perusahaan Sektor Consumer Goods Industry Yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2015 - 2017)

CAHYANI, SITI NUR (2019) ANALISIS KINERJA KEUANGAN PERUSAHAAN MENGGUNAKAN RASIO KEUANGAN DAN ECONOMIC VALUE ADDED (EVA) (Studi Empiris Pada Perusahaan Sektor Consumer Goods Industry Yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2015 - 2017). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to determine the company's financial performance using financial ratios and economic value added (EVA). The object of this research is the industrial consumer goods sector companies listed on the IDX. The sample selection of companies uses purposive sampling. This research was conducted on 24 companies with a total of 72 observations. The data used is the company's financial statements for 2015 - 2017. This study uses descriptive research. The data analysis used is descriptive quantitative from the calculation of financial ratios calculated by current ratio (CR), debt to equity ratio (DER), total asset turnover (TATO), and net profit margin (NPM), and economic value added (EVA). The results of this study indicate that the financial performance of companies in the consumer goods industry sector in 2015 - 2017 is calculated by the financial ratio can be said to be good, although there are some companies that show poor results. While the company's financial performance calculated by economic value added (EVA) can be said to be good, although there are some companies that have negative EVA in a given year. Keywords: Financial Performance, Financial Ratio, Economic Value Added Penelitian ini bertujuan untuk mengetahui kinerja keuangan perusahaan mengunakan rasio keuangan dan economic value added (EVA). Objek penelitian ini adalah perusahaan sektor consumer goods industry yang terdaftar di BEI. Pemilihan sampel perusahaan menggunakan purposive sampling. Penelitian ini dilakukan terhadap 24 perusahaan dengan jumlah pengamatan sebanyak 72 pengamatan. Data yang digunakan adalah laporan keuangan perusahaan tahun 2015 – 2017. Penelitian ini menggunakan penelitian deskriptif. Analisis data yang digunakan adalah deskriptif kuantitatif dari perhitungan rasio keuangan yang dihitung dengan rasio lancar (CR), rasio hutang terhadap ekuitas (DER), perputaran total aset (TATO), dan marjin laba bersih (NPM), serta economic value added (EVA). Hasil penelitian ini menunjukkan bahwa kinerja keuangan perusahaan sektor consumer goods industry tahun 2015 – 2017 dihitung dengan rasio keuangan dapat dikatakan baik, meskipun ada beberapa perusahaan yang menunjukkan hasil yang masih kurang baik. Sedangkan kinerja keuangan perusahaan dihitung dengan economic value added (EVA) dapat dikatakan baik, meskipun ada beberapa perusahaan yang memiliki EVA negatif di tahun tertentu. Kata Kunci: Kinerja Keuangan, Rasio Keuangan, Economic Value Added

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 1086
Call Number: SE/32/19/073
NIM/NIDN Creators: 43215010266
Uncontrolled Keywords: Kinerja Keuangan, Rasio Keuangan, Economic Value Added
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi > 025 Operations, Archives, Information Centers/Operasional Perpustakaan, Arsip dan Pusat Informasi, Pelayanan dan Pengelolaan Perpustakaan > 025.1 Administration and Library Management/Administrasi dan Manajemen Perpustakaan > 025.11 Finance/Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan > 657.32 Preparing Financial Statements/Menyiapkan Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
700 Arts/Seni, Seni Rupa, Kesenian > 720 Architecture/Arsitektur > 725 Public Structures Architecture/Arsitektur Struktur Umum > 725.2 Commercial and Communication Buildings/Arsitektur Gedung Perdagangan dan Komunikasi > 725.24 Financial Institutions/Lembaga Keuangan
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 17 May 2019 02:23
Last Modified: 12 Jan 2024 02:18
URI: http://repository.mercubuana.ac.id/id/eprint/48135

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