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Title Analisis Pengaruh EVA, MVA, FVA, dan CVA Terhadap EBT Pada Industri Manufaktur Sektor Barang Konsumsi Tahun 2010-2014
Edition
Call Number
ISBN/ISSN 2088-4745
Author(s) Sahala Manalu
LILIAN DESY GUNAWAN
Subject(s) Economic Value Added
Market Value Added
Financial Value Added
Cash Value Added
Earning Before Tax
Classification
Series Title
GMD Jurnal Ilmiah Nasional
Language Indonesia
Publisher Elsevier, FEBS Letters
Publishing Year 2016
Publishing Place Kupang
Collation
Abstract/Notes The financial performance of the company is often used as an evaluation of company performance. Methods of measurement of financial permance commonly used is the company's financial ratios. Financial ratios analysis method has many advantages in order to measure the performance of the company during a certain period, but this methods also has some drawbacks. Therefore it is good to use other method suggested in this research is the Economic Value Added (EVA), Market Value Added (MVA), Cash Value Added (CVA), and Financial Value Added (FVA). These four methods belong to the value-added method that is generally used by foreign companies especially in the European countries as an additional measure of financial performance. The financial performance used this study was represented by Earnings Before Tax (EBT). This study was conducted to determine the effect of the method of EVA, MVA, FVA, and CVA on EBT as well as to determine which method is more significant to measure EBT. This study was conducted 28 companies listed in manufacturing industries in the consumer goods sector in Indonesia Stock Exchange or IDX within five years span, from 2010-2014.The results of this study indicated that the method of EVA and MVA had a positive and significant effect on EBT during the manufacture in the consumer goods sector in 2010-2014. Meanwhile, both variable FVA and CVA had insignificant effect on EBT in manufacturing industries in the consumer goods sector sector in 2010-2014.
Specific Detail Info Jurnal Ilmiah Manajemen dan Kewirausahaan Volume 6 Nomor 2 Tahun 2016
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