Analisis Kinerja Berbasis Economic Value Added dan Financial Value Added pada PT Perkebunan Nusantara (PERSERO); Shelfia Rahayu Wijaya, 080810201082

Abstract

EVA is a measurement value-added in terms of the economy based on the company's operations. FVA is a measurement of added value in a company is seen from the financial aspect / financial size underlying the depreciation expense in the company. The objective this research to analyze the financial performance PTPN XII. The population in this study are annual report of PTPN XII (PERSERO) 2009-2011. This study uses secondary data in the form of Balance Sheet and Income Statements year 2009-2011. The analysis used in this study are EVA and FVA. The result of the research EVA and FVA are PTPN XII (PERSERO) financial performance in 2009 to 2010 the company has been able to created added value. And in 2011 the company has not been able to created a positive EVA and FVA value.