Detail Analisis Kinerja Keuangan Melalui Pendekatan Economic Value Added, Financial Value Added, dan Return on Equity PT SMART, Tbk dan PT Astra Agro Lestari, Tbk Bibliografi Author: PRAYOGO, ARIF ; PRASETIO, SATRIO (Advisor) Topik: Economic Value Added; EVA; Financial Value Added; FVA; Return on Equity; ROE; Kinerja Keuangan Perusahaan Bahasa: (ID )     Penerbit: Program Studi Magister Manajemen Sekolah Pascasarjana Universitas Katolik Indonesia Atma Jaya     Tempat Terbit: Jakarta    Tahun Terbit: 2009     Jenis: Theses - Master Thesis Fulltext: Arif Prayogo Master Theses.pdf (664.44KB; 126 download) Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: MM-518 Non-tandon: tidak ada Tandon: 1  Lihat Detail Induk Abstract Nowadays, Globalization in trade and economy has made the business competition that many companies are facing becoming so tight and competitif. Enterprises have to measure their performance in order to achieve their financial goal creating companies value for share holder’s. In the last few years, there are many methods that most companies are using to measure their financial performance, rather than using profitability ratio. This methods are called Economic Value Added (EVA) and Financial Value Added and Return on Equity (ROE). In order to give a thoroughly explanation on financial performance. I took a case study of financial performance analyze in PT. SMART, Tbk (SMAR) and PT. Astra Agro Lestari, Tbk (AALI) from 2003 to 2007. This thesis has done with compared EVA method with the method of FVA and Return on Equity (ROE). Above financial analysis was carried out to give an answer to a question, “How measure financial performance SMAR and AALI with EVA, FVA and ROE in period of 2003 till 2007 ?” The outcome of the observation and measurement showed EVA SMAR between 2003 until 2007 has negative EVA. EVA negative cause NOPAT couldn’t closed capital charges in the years and describing management SMAR fail to creating company value. So that AALI has EVA negative in year 2003 Rp. 267.795 billion. AALI management create EVA positive and shown increasing trend from 2003 until 2007. For calculating FVA SMAR for 2004, the result is negative 43.409 billion, it caused has been loss financial in the year, so in 2003, 2005, 2006 and 2007, SMAR management get FVA positive. So that, AALI from 2003-2007 get FVA positive. Calculating FVA positive describes management successful from allocating capital expenditure investment. For calculating ROE SMAR in 2003-2004, management booked ROE negative causing from financial losses, so 2005-2007 management SMAR created return from shareholder’s. So that,AALI management could create profit for share holder’s and ROE trend increasing. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Lihat Sejarah Pengadaan  Konversi Metadata   Kembali

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