Analisa Perbandingan Economic Value Added (Eva) Dan Return On Asset (Roa) Dalam Menilai Kinerja Perusahaan

Silvia, Dewi

doi:10.36448/jak.v11i1.1392

Cited by 2 publications

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“…Nilai laba yang tinggi akan dapat mengindikasikan perusahaan memiliki kemampuan dalam menciptakan kesejahteraan yang didanai dengan seluruh biaya modal yang ada pada perusahaan (Febrian. dan Iramani, 2005).…”

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Analisis Pengukuran Kinerja Keuangan dengan Metode Economic Value Added (EVA) pada Perusahaan Perbankan

Sholeh,

Merlyana Dwinda Yanthi

2023

JENSI

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This study aims to find out about analyze and explain the financial performance of banking companies listed on the Indonesia Stock Exchange (BEI) for the period 2017-2021 using the Economic Value Added (EVA) method. This study is a quantitative descriptive research. The sample used in this research includes Bank Central Asia Tbk, Bank Negara Indonesia Tbk, Bank Rakyat Indonesia Tbk, Bank Mandiri Tbk, and Bank Tabungan Negara Tbk. The sampling technique employed in this research is purposive sampling with the following criteria: banking institutions that have gone public on the Indonesia Stock Exchange, banking institutions that have presented complete financial data and published it during the research period from 2017 to 2021, and banks included in the LQ45 index of the Indonesia Stock Exchange (BEI) for the period 2017-2021. The results of the research indicate that the five banking companies mentioned had positive EVA values during the period 2017-2021. This implies that these banking companies listed on the LQ45 Index of the Indonesia Stock Exchange for the period 2017-2021 demonstrated good performance and were able to create economic value added for investors. However, this research has several limitations, including the use of only one method to measure the financial performance of banking companies and a small sample size of 5 companies. Future research is recommended to employ multiple measurement methods to assess performance and increase the sample size to obtain better data.

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Analisis Pengukuran Kinerja Keuangan dengan Metode Economic Value Added (EVA) pada Perusahaan Perbankan

Sholeh,

Merlyana Dwinda Yanthi

2023

JENSI

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Perkembangan Akuntansi Thailand dan Analisis Shenanigans pada Perusahaan Group Lease

Christian

Veronica

Lim

2021

Owner

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Thailand is ASEAN country that managed to escape colonialism. However, like Anglo American countries, the country's accounting system emphasizes the transparency and information needs of investors. After the 1997 financial crisis, Thailand reformed to improve government cooperation and investment competition. Thailand's economy is recovering rapidly and is showing good growth. Due to economic growth, the poverty rate also fell. There are types of Thai state accounting standards namely International Financial reporting standards (IFRS) and Thai accounting standards (IFAC). The current development of accounting has to do with manipulation in the company's financial statements. A financial shenanigan is a false statement about the status and financial performance in a financial statement. Financial fraud can be a minor violation, such as through the free interpretation of accounting principles where it has 7 categories of shenanigans. In this discussion, the author presented an analysis of accounting progress in Indonesia with Thailand and analyzed 7 shenanigans to manipulate financial statements in Thai state companies. In this article take the company that makes the selected object that is the Group Lease company. This Group Lease is one of the companies originating from Thailand which is engaged in financing services. This method of research shows that group lease companies manipulate shenanigans 2.

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Analisa Perbandingan Economic Value Added (Eva) Dan Return On Asset (Roa) Dalam Menilai Kinerja Perusahaan

Cited by 2 publications

References 0 publications

Analisis Pengukuran Kinerja Keuangan dengan Metode Economic Value Added (EVA) pada Perusahaan Perbankan

Analisis Pengukuran Kinerja Keuangan dengan Metode Economic Value Added (EVA) pada Perusahaan Perbankan

Perkembangan Akuntansi Thailand dan Analisis Shenanigans pada Perusahaan Group Lease

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