Skripsi S1
Analisis Kinerja Keuangan Menggunakan Metode Economic Value Added (Studi Kasus pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2012-2016)
This study aims to determine the company's financial performance based on EVA (Economic Value Added) analysis. The data used in this research is secondary data, obtained from BEI (Indonesia Stock Exchange) and website www.idx.co.id. Population in this research is manufacturing company of food and beverage sub sector which listed in BEI (Indonesia Stock Exchange). The sample selection was done by nonprobability sampling method in the form of saturated sampling. Saturated sampling is the method of sampling when all members of the population are used to be sampled. This is often done when the population is relatively small. The sample in this research are 14 food and beverage companies listed in BEI (Indonesia Stock Exchange) period 2012-2016. Data analysis starts from calculation of NOPAT (Net Operating Profit After Tax), IC (Invested apital),
WACC (Weighted Average Cost Of Capital), CC (Capital Charges) and last EVA (Economic Value Added). The results of this research obtained negative EVA value in each year of research that is at PT Tri Banyan Tirta Tbk caused by decreased NOPAT value. The decrease in NOPAT was caused by profit before tax expense on the company decreased. Negative values indicate that company performance is not good or company can not create added value. So the company is considered unhealthy or negative value.
Keywords: NOPAT (Net Operating Profit After Tax), IC (Invested Capital), WACC (Weighted Average Cost Of Capital), CC (Capital Charges) and EVA (Economic Value Added).
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