(Peer review + Similarity + Document) EVALUASI ECONOMIC VALUE ADDED (EVA), FINANCIAL VALUE ADDED (FVA) DAN MARKET VALUE ADDED (MVA) DENGAN TIME SERIES APPROACH SEBAGAI ALAT PENILAIAN KINERJA KEUANGAN (Studi Pada PT. Garuda Indonesia Tbk Periode 2015-2019)

Agustin, Dyanti Rifal and MARTINI, NI NYOMAN PUTU and Riskiputri, Tatit Diansari (2022) (Peer review + Similarity + Document) EVALUASI ECONOMIC VALUE ADDED (EVA), FINANCIAL VALUE ADDED (FVA) DAN MARKET VALUE ADDED (MVA) DENGAN TIME SERIES APPROACH SEBAGAI ALAT PENILAIAN KINERJA KEUANGAN (Studi Pada PT. Garuda Indonesia Tbk Periode 2015-2019). Universitas Muhammadiyah Gresik.

	Text Review 13 Evaluasi Economic Value Added (EVA), Financial Value Added (FVA) dan Market Value Added (MVA) dengan Time Series Approach Sebagai Alat Penilaian Kinerja Keuangan.pdf Download (462kB)
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Abstract

Abstract
Background – Financial performance is a company's work performance
that has been achieved in a certain period and can be seen in the
financial statements of the company concerned. Financial statement
analysis using conventional methods is often used by companies to
measure their financial performance, namely financial ratio analysis. PT
Garuda Indonesia Tbk, must have the option to create value added or
large profits and create or add value to the capital that has been donated to meet the assumptions for
financial backers (financial backers or investors).
Purpose – Measure financial performance with Economic Value Added (EVA), Financial Value Added
(FVA) and Market Value Added (MVA)
Design/ Methodology/ Approach – This is a descriptive research with a quantitative approach. Sources
of data in this study using external secondary data sources obtained through literature study which is
arranged in the form of documents in the form of financial reports. The analysis technique in this study
uses Time Series Analysis
Results and Discussion - EVA measurement with a time series approach from 2015-2019 the average
EVA is -25,291,800.85, this indicates that the company has not been able to provide added value to
shareholders because EVA is negative (EVA<0) so it is said to perform Not Good. Measurement of FVA
with a time series approach from 2015-2019 the average FVA is 21,359,193.35, this indicates that the
company is able to provide added financial value for companies and investors because the FVA value is
Positive (FVA> 0) so it is said to be performing well . MVA measurement with a time series approach from
2015-2019 the average MVA is 9,019.927,024,116, this indicates that the company is able to provide
added value because the MVA value is Positive (MVA> 0) so it is said to be performing well.
Conclusion – EVA, FVA, and MVA values in 2015 were positive, in 2016 EVA and FVA were negative
while MVA was positive, in 2017 EVA was negative while FVA and MVA were positive, in 2018 EVA was
negative, FVA and MVA were positive, in 2018 2019 EVA, FVA, and MVA are positive.
Research Implications - The research results in this study can be considered by the management of PT
Garuda Indonesia in assessing and evaluating the company's financial performance.

Keywords : Financial Performance, Economic Value Added, Market Value Added, Financial Value Added

Diterima : 05 Juni 2021
Direview : 15 Juni 2021
Direvisi : 25 Juli 2021
Disetujui : 30 September 2021

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Item Type:	Peer Review
Subjects:	600 Technology and Applied Science > 650 Business > 658 General Management
Depositing User:	Ni Nyoman Putu Martini | martini_nyoman@yahoo.co.id
Date Deposited:	16 Feb 2022 08:02
Last Modified:	20 Oct 2023 03:32
URI:	http://repository.unmuhjember.ac.id/id/eprint/12988

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