ECONOMIC VALUE ADDED, MARKET VALUE ADDED, DAN FINANCIAL VALUE ADDED SEBAGAI ALAT UKUR KINERJA KEUANGAN

Ashari, Mustika (2022) ECONOMIC VALUE ADDED, MARKET VALUE ADDED, DAN FINANCIAL VALUE ADDED SEBAGAI ALAT UKUR KINERJA KEUANGAN. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.

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Abstract

ABSTRAK Tujuan penelitian ini untuk mengetahui seberapa besar Economic Value Added, Market Value Added, dan Financial Value Added sebagai alat ukur kinerja keuangan periode 2018-2021 pada industri jasa telekomunikasi yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan pendekatan deskriptif, jenis penelitiannya kuantitatif. Populasi dalam penelitian ini adalah perusahaan pada industri jasa telekomunikasi. Sampel sebanyak 16 perusahaan dengan total data observasi sebanyak 64 data. Jenis data berupa data sekunder. Sumber data di peroleh dari laporan keuangan yang telah di audit oleh auditor independen kemudian diterbitkan dan tersedia di Bursa Efek Indonesia. Metoda pengumpulan data yang digunakan melalui www.idx.co.id untuk didokumentasikan. Data diolah menggunakan Microsoft Excel 2010, dengan perhitungan Economic Value Added, Market Value Added, dan Financial Value Added sebagai alat ukur kinerja keuangan. Hasil penelitian menunjukkan kinerja keuangan industri jasa telekomunikasi yang terdaftar di BEI periode 2018-2021 (1) alat ukur kinerja keuangan Economic Value Added menunjukkan 11 perusahaan menghasilkan kinerja keuangan yang baik, artinya perusahaan berhasil menciptakan nilai tambah ekonomi bagi para penyandang dana, karena nilai laba bersih operasi setelah pajak yang dihasilkan mampu menutupi biaya modal. (2) alat ukur kinerja keuangan Market Value Added menunjukkan 12 perusahaan menghasilkan kinerja keuangan yang baik, artinya perusahaan berhasil menciptakan nilai tambah pasar dan berhasil meningkatkan kekayaan para pemegang saham melalui pertumbuhan nilai kapitalisasi pasar atas saham yang diterbitkan, karena harga saham lebih besar dari nila buku ekuitas perusahaan. (3) alat ukur kinerja keuangan Financial Value Added menunjukkan 14 perusahaan menghasilkan kinerja keuangan yang baik, artinya perusahaan berhasil menciptakan nilai tambah finansial bagi para penyandang dana, karena nilai laba bersih operasi setelah pajak dan penyusutan yang dihasilkan mampu menutupi biaya modal atau equivalent depreciation. Kata Kunci : Kinerja Keuangan, Nilai Tambah Ekonomi, Nilai Tambah Pasar, dan Nilai Tambah Finansial ABSTRACT The purpose of this study is to find out how much Economic Value Added, Market Value Added, and Financial Value Added are as a measure of financial performance for the 2018-2021 period in the telecommunications service industry listed on the Indonesia Stock Exchange. This study uses a descriptive approach, the type of research is quantitative. The population in this study are companies in the telecommunications service industry. The sample is 16 companies with a total of 64 observation data. The type of data is secondary data. The data source is obtained from financial statements that have been audited by an independent auditor and then published and available on the Indonesia Stock Exchange. The data collection method used through www.idx.co.od for documentation. The data is processed using Microsoft Excel 2010, with the calculation of Economic Value Added, Market Value Added, and Financial Value Added as a means of measuring financial performance. The results of the study show that the financial performance of the telecommunications services industry listed on the IDX for the period 2018-2021 (1) Economic Value Added as a measuring tools for financial performance show that 11 companies produced good financial performance, meaning that the company succeeded in creating economic added value for funders, because the net operating profit after tax generated is able to cover the cost of capital. (2) Market Value Added as a measuring tools for financial performance show that 12 companies produced good financial performance, meaning that the company succeeded in creating market added value and succeeded in increasing shareholder wealth through the growth of market capitalization value of the issued shares, because the share price was greater than the value of the shares issued. company equity book. (3) Financial Value Added as a measuring tools for financial performance show that 14 companies produced good financial performance, meaning that the company succeeded in creating financial added value for funders, because the net operating profit after tax and the resulting depreciation was able to cover the cost of capital or equivalent depreciation. Keywords : Financial Performance, Economic Value Added, Market Value Added, and Financial Value Added

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorSunarsih, UunNIDN0313057501uun_sunarsih@stei.ac.id
Subjects: Akuntansi > Akuntansi Keuangan
Divisions: S1 Akuntansi
Depositing User: Ms MUSTIKA ASHARI
Date Deposited: 03 Oct 2022 04:29
Last Modified: 03 Oct 2022 04:29
URI: http://repository.stei.ac.id/id/eprint/8541

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