基于经济增值的PT XYY (Persero) Tbk财务绩效评价

Q3 Social Sciences

Journal of Social Science Education Pub Date : 2023-05-25 DOI:10.46799/jss.v4i3.589

S. Sudarsono, Adhi Surya Harahap

{"title":"基于经济增值的PT XYY (Persero) Tbk财务绩效评价","authors":"S. Sudarsono, Adhi Surya Harahap","doi":"10.46799/jss.v4i3.589","DOIUrl":null,"url":null,"abstract":"ROA and ROE PT XYZ has fluctuated, but the two financial ratios do not give a clear picture of the company's ability to generate earnings or profits for shareholders or potential investors. The purpose of this research is to find the value added to the financial performance of XYZ by using EVA, and formulate policies and management strategies in accordance with the conditions XYZ EVA value. EVA value obtained by considering the value of NOPAT, WACC and Invested Capital. This type of research is historical research, the analysis of the data used is descriptive statistical analysis. EVA calculation results for 5 (five) years has a value> 0 indicates a positive value, it means a process of value-added, or the company is able to generate the level of return that exceeds the cost of capital operation.","PeriodicalId":53487,"journal":{"name":"Journal of Social Science Education","volume":"634 1","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2023-05-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Financial Performance Evaluation Based on Economic Value-Added at PT XYY (Persero) Tbk\",\"authors\":\"S. Sudarsono, Adhi Surya Harahap\",\"doi\":\"10.46799/jss.v4i3.589\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"ROA and ROE PT XYZ has fluctuated, but the two financial ratios do not give a clear picture of the company's ability to generate earnings or profits for shareholders or potential investors. The purpose of this research is to find the value added to the financial performance of XYZ by using EVA, and formulate policies and management strategies in accordance with the conditions XYZ EVA value. EVA value obtained by considering the value of NOPAT, WACC and Invested Capital. This type of research is historical research, the analysis of the data used is descriptive statistical analysis. EVA calculation results for 5 (five) years has a value> 0 indicates a positive value, it means a process of value-added, or the company is able to generate the level of return that exceeds the cost of capital operation.\",\"PeriodicalId\":53487,\"journal\":{\"name\":\"Journal of Social Science Education\",\"volume\":\"634 1\",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2023-05-25\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Journal of Social Science Education\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.46799/jss.v4i3.589\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q3\",\"JCRName\":\"Social Sciences\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of Social Science Education","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.46799/jss.v4i3.589","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q3","JCRName":"Social Sciences","Score":null,"Total":0}

引用次数: 0

摘要

ROA和ROE PT XYZ有波动，但这两个财务比率并不能清楚地说明公司为股东或潜在投资者创造收益或利润的能力。本研究的目的是利用EVA找到XYZ财务绩效的附加值，并根据XYZ EVA值的条件制定政策和管理策略。综合考虑NOPAT值、WACC值和投资资本值得到的EVA值。这类研究属于历史研究，所用数据的分析为描述性统计分析。5(5)年的EVA计算结果值> 0表示为正值，表示有一个增值的过程，或者公司能够产生超过资本运营成本的回报水平。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

查看原文本刊更多论文

Financial Performance Evaluation Based on Economic Value-Added at PT XYY (Persero) Tbk

ROA and ROE PT XYZ has fluctuated, but the two financial ratios do not give a clear picture of the company's ability to generate earnings or profits for shareholders or potential investors. The purpose of this research is to find the value added to the financial performance of XYZ by using EVA, and formulate policies and management strategies in accordance with the conditions XYZ EVA value. EVA value obtained by considering the value of NOPAT, WACC and Invested Capital. This type of research is historical research, the analysis of the data used is descriptive statistical analysis. EVA calculation results for 5 (five) years has a value> 0 indicates a positive value, it means a process of value-added, or the company is able to generate the level of return that exceeds the cost of capital operation.

求助全文

通过发布文献求助，成功后即可免费获取论文全文。去求助

来源期刊

Journal of Social Science Education Social Sciences-Education

CiteScore

1.50

自引率

0.00%

发文量

审稿时长

36 weeks

期刊介绍： The Journal of Social Science Education (JSSE) was founded in 2000 in order to offer the disciplines in the field of social science education a representative scholarly publication. The journal represents a sophisticated image that is characterised by its theory and research orientation, interdisciplinary approach, internationalism and originality as well as by a rigorous anonymous peer review. Theory and research orientation: The Journal of Social Science Education (JSSE) is a theory and research oriented journal of social science education and related disciplines and field. Theoretical discussions on education, teaching and learning and related empirical research are its centre of interest. Of course, scholarly perspectives on practices of teaching and learning and the discussion of policies, empirical results, and research methods are included. Interdisciplinary approach: The JSSE promotes the dialogue among the disciplines of social science education and between them and the social sciences. It is committed to the ideas of cooperation and interdisciplinary research. Therefore, the editors of the JSSE prefer topics which are rele-vant for more than one specialist discipline of social science education or social sciences. Internationalism: The JSSE offers a forum for the dialogue across national borders and puts a particular stress on a European perspective and on research on and practices of European countries. That is why the journal prefers themes that are of multinational or supranational, especially European relevance and papers that deal with topics related to the diverse discourses in Europe. Originality: In addition, the JSSE prefers contributions that stimulate and enrich the scholarly discourse through their originality and innova-tiveness, e.g. by developing new concepts, applying unconventional methods or exceeding the borders of conventional discourses...