运用经济增值和市场增值方法进行财务绩效分析

Ariefah Sundari, Ahmad Fathur Rozi, Ana Fitriyatul Bilgies, Ali Muhajir
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引用次数: 1

摘要

本研究旨在确定和分析2017-2021年期间在印度尼西亚证券交易所上市的水泥子行业公司的经济增值和市场增值方法的财务绩效。本研究使用的研究方法是定量的描述性方法,本研究的抽样技术是有目的的抽样技术。所使用的数据收集技术使用了通过图书馆研究和通过网站https://www.idx.co.id以2017-2021年资产负债表和损益报告的形式获得的二手数据。本研究的结果是,三家水泥公司的EVA值为正,这意味着他们已经成功地创造了经济价值,而一家公司在PT Semen Baturaja Tbk的EVA值为负,这意味着该公司在2021年无法提供附加值。指通过市值提供附加价值。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Financial Performance Analysis Using Economic Value Added and Market Value Added Methods
This study aims to determine and analyze financial performance with the Economic Value Added and Market Value Added methods in the Cement Sub-sector companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The research method used is a quantitative method with a descriptive approach and the sampling technique in this study is a purposive sampling technique. The data collection techniques used used secondary data through library studies and documentation studies obtained through the website https://www.idx.co.id in the form of a Balance Sheet and Profit and Loss Report for the Year 2017-2021. The results of this study are that the three cement companies have a positive EVA value which means they have succeeded in creating economic value, and one company has a negative EVA value at PT Semen Baturaja Tbk which means the company is not able to provide added value in 2021. means providing added value through market capitalization value.
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