Analisis Penggunaan Metode FVA, EVA, dan MVA Untuk Menilai Kinerja Keuangan Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Periode 2016-2020

Abstrak

Manufacturing companies are companies that dominate and active role in the Indonesia Stock Exchange. Due to the rapid development of its business, it makes investors entrust their funds to be invested. However, it will be a risk if the company who they trust goes bankrupt or goes bankrupt. Therefore, it is necessary to do an analysis to see the development of a company. This study aims to assess the financial performance of manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2020 period using the FVA, EVA, and MVA methods to determine the creation of financial added value for consideration of the contribution of fixed assets in generating company net income, creating economic added value for the cost of capital used, and the creation of added value to the company's market value and the capital invested in creating wealth for the prosperity of shareholders. The type of research is descriptive research with a quantitative approach. The research sample are 61 companies. Quantitative data obtained and collected based on secondary data sources.