Anggi Pebriyani, M. Imam Sundarta, R. Dudung Abdul Syukur
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引用次数: 0
摘要
PT Campina Ice Cream Industry Tbk是印尼证券交易所(IDX)上市的食品和饮料公司之一。本研究的目的是利用经济增加值(EVA)方法来确定公司的财务绩效。这种类型的研究是描述性定性的，使用从公司官网和IDX获得的2017-2021年财务报表数据。本研究结果表明，PT Campina Ice Cream Industry Tbk在2017年实现了正EVA值，在2018-2021年实现了负EVA值。正EVA值，即EVA >0，表示公司能够创造附加价值，表示产生的利润能够覆盖现有的资本成本(资本费用)，表示公司能够满足股东的期望，公司的财务业绩良好。反之，为负的EVA值或EVA <0，表示公司还不能创造价值，表示赚来的利润还不能覆盖现有的资本费用，也就是说公司还不能达到股东的期望，公司的财务业绩就说不好。
Analisis Kinerja Keuangan Dengan Menggunakan Metode Economic Value Added (EVA) Pada PT Campina Ice Cream Industry Tbk Periode 2017-2021
PT Campina Ice Cream Industry Tbk is one of the food and beverage companies listed on the Indonesia Stock Exchange (IDX). The purpose of this study is to determine the financial performance of the company using the Economic Value Added (EVA) method. This type of research is descriptive qualitative, using financial statement data for 2017-2021 obtained from the company's official website and the IDX. The results of this study indicate that PT Campina Ice Cream Industry Tbk achieved a positive EVA value in 2017 and a negative EVA value in 2018-2021. A positive EVA value, or EVA > 0, means that the company is able to create added value, which indicates that the profit generated is able to cover the existing capital costs (Capital Charges), which means that the company is able to meet shareholders' expectations and the company's financial performance is said to be good. Conversely, a negative EVA value or EVA < 0, which means that the company has not been able to create value, indicates that the profit earned cannot cover the existing capital charges, which means that the company has not been able to meet the expectations of shareholders and the financial performance of the company is said to be not good.
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