The Analysis of Financial Performance by Using Economic Value Added (EVA) Method and Financial Value Added (FVA) Case Studies on Manufacturing Companies Cosmetics and Household Sub-Sector Listed in Indonesian Stock Exchange During 2014-2016

被引：0

作者：

Sugianto, Iwan ^{[1
]}

Falah, Asep Saeful ^{[2
]}

机构：

[1] STIE Latifah Mubarokiyah Suryalaya, Management Study Program, Tasikmalaya, Indonesia

[2] STIE Latifah Mubarokiyah Suryalaya, Finance & Banking Studies Program, Tasikmalaya, Indonesia

来源：

PROCEEDINGS OF THE 1ST INTERNATIONAL CONFERENCE ON ECONOMICS, BUSINESS, ENTREPRENEURSHIP, AND FINANCE (ICEBEF 2018) | 2018年 / 65卷

关键词：

financial performance; Economic Value Added (EVA); Financial Value Added (FVA);

D O I：

暂无

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

This study aims to determine: 1) Financial performance in manufacturing companies' cosmetics and household sub-sector listed on BEI by using Economic Value Added (EVA). 2) Financial performance in manufacturing companies' cosmetics and household sub-sector listed in Indonesian Stock Exchange by using Financial Value Added (FVA). The method used in this research is comparative descriptive method with quantitative approach with this type of case study. The technique of taking data using documentation study. The sampling method used, is purposive sampling the total of 3 sample companies namely PT. Martina Berto Tbk, PT. Mustika Ratu Tbk, and PT. Mandom Indonesia Tbk. The analytical tool used, is Economic Value Added (EVA) method and Financial Value Added (FVA) method. The results of this study indicate that: 1) All the company's management has been able to create positive EVA value. This shows that the management is able to create economic value added for the company and shareholders. 2) All the company's management has been able to create positive FVA value. Means the company's management is able to provide financial value added for the company and its shareholders.

引用

页码：790 / 794

页数：5