使用经济增加值(eva)和财务增加值(fva)对pt. astra international TBK 2017-2021年期间的财务绩效进行分析

Nurul Fauziah, A. Kurniawan, Nurman, Anwar, Andi Mustika Amin
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引用次数: 0

摘要

本研究旨在通过采用经济增加值(EVA)和财务增加值(FVA)指标评估PT. Astra International Tbk在2017-2021年期间的财务绩效。本研究使用的研究类型是利用定量方法的描述性研究。本研究的人口是PT. Astra International Tbk 2017 - 2021年的所有财务报告数据,样本包括财务状况表和损益表。所采用的数据收集技术是文档。采用EVA和FVA计算对收集的数据进行分析。本研究的结果表明,PT. Astra International Tbk在使用EVA衡量财务绩效方面表现出积极的结果,表明其产生经济附加价值的能力。同样,当使用FVA测量时,PT. Astra International Tbk取得了积极的结果,这表明他们有能力创造财务增值。总的来说,阿斯特拉国际的表现是值得赞扬的。
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 (EVA) AND FINANCIAL VALUE ADDED (FVA) AT PT. ASTRA INTERNATIONAL TBK 2017-2021 PERIOD
This study aims to assess the financial performance of PT. Astra International Tbk during the 2017-2021 period by employing the Economic Value Added (EVA) and Financial Value Added (FVA) metrics. The type of research used in this study is descriptive research utilizing a quantitative approach. The population of this study consists of all the financial report data of PT. Astra International Tbk from 2017 to 2021, while the samples include the statements of financial position and profit/loss statements. The data collection technique employed is documentation. The collected data was analyzed using the EVA and FVA calculations. The findings of this study indicate that PT. Astra International Tbk demonstrated positive results in terms of financial performance when measured using EVA, indicating their ability to generate economic value added. Similarly, when measured using FVA, PT. Astra International Tbk achieved positive results, signifying their ability to generate financial value added. Overall, PT. Astra International's performance can be characterized as commendable.
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