Penilaian Kinerja Keuangan dengan Metode EVA pada Perusahaan yang termasuk dalam Emiten Terbaik 2006

Leksono, Rino Widhy, Drs. Mulyadi, M.Sc.

2008 | Skripsi | S1 Accounting

The theme of this research is about financial performance measurement on the companies included in the best 100 listed companies 2006 using Economic Value Added (EVA) method. The samples of this research are the companies on the top 20 rank from the best companies' list made by Investor magazine edition 145, 26 April 2006. The purpose of this research is to find out whether the 20 samples companies capable to create value to the stockholders if measured by EVA. Investor magazine did not use EVA as one of the criteria to determine the best listed companies 2006. This research develops 2 hypotheses; they are null hypothesis (Ho) which declares that EVA values from the companies are negative and alternate hypothesis (Ha) which declares that EVA values from the companies are positive. The method to test these hypotheses is by using one sample t-test. The result shows that EVA mean is positive Rp. 411,645.55 and tcount 2.775 which is bigger than ttable 1.729 with degree of freedom n-1 and significant level alpha 5%. It shows that alternate hypothesis is statistically accepted, which means that companies' EVAs are positive. Meaning, the companies included in the best 100 listed companies 2006 are suitable to be called the best listed companies. Keyword: performance measurement, Economic Value Added, EVA

Kata Kunci : Kinerja Keuangan; Metode EVA; Emiten