Analisis Kinerja Keuangan pada PT. Perusahaan Gas Negara Tbk Diukur dengan Metode Eva pada Bei

Authors

  • Eni Saputri Universitas Islam Negeri Sumatera Utara
  • Isnaini Harahap Universitas Islam Negeri Sumatera Utara
  • Rahmat Daim Harahap Universitas Islam Negeri Sumatera Utara

DOI:

https://doi.org/10.54259/akua.v1i4.1161

Keywords:

Financial Performance, Economic Value Added (EVA)

Abstract

This study aims to measure and determine the causes of the rise and fall of financial performance when viewed from the value of Economic Value Added (EVA). This research uses descriptive research with a qualitative approach. Technical analysis of the data used is the Economic Value Added method. Data collection techniques are carried out through documentation of the data published by PT. Perusahaan Gas Negara Tbk. The results of this study found that the financial performance of PT. Perusahaan Gas Negara Tbk for five years has decreased every year. This means that the company's financial performance is not good, because the company cannot increase the added value or profits obtained and cannot adjust the needs of the company's investors in that period. The cause of the decline and increase in financial performance when viewed with Economic Value Added (EVA) is because the amount of NOPAT is lower than the capital charge so EVA decreases.

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References

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Published

2022-10-31

How to Cite

Eni Saputri, Isnaini Harahap, & Rahmat Daim Harahap. (2022). Analisis Kinerja Keuangan pada PT. Perusahaan Gas Negara Tbk Diukur dengan Metode Eva pada Bei. AKUA: Jurnal Akuntansi Dan Keuangan, 1(4), 422–429. https://doi.org/10.54259/akua.v1i4.1161