Penilaian Kinerja Keuangan Menggunakan Metode Value Added pada Perusahaan Industri Pengangkutan Darat Penumpang di BEI
Abstract
This study aims to assess financial performance using the Economic Value Added (EVA) and Financial Value Added (FVA) methods of the passenger land transportation industry companies listed on the Indonesia Stock Exchange (IDX) for the period of 2018–2022. This type of research is quantitative research with a descriptive approach. This study uses secondary data by collecting and reviewing financial report data on the www.idx.co.id website and related company websites. The results of research using the EVA method show that BIRD company is a company that has the best financial performance with positive EVA values for 4 years. KAII, SAFE, and TRAC companies have good financial performance with positive EVA values for 3 years and ASSA, BPTR, LRNA, TAXI, and WEHA companies have poor financial performance with negative EVA values for 3–5 years. The results of the FVA method research show that BIRD and WEHA companies are companies that have the best financial performance with positive FVA values for 5 years. ASSA, KAII, SAFE, and TRAC companies have good financial performance with positive FVA values for 3–4 years and BPTR, LRNA, and TAXI companies have poor financial performance with negative FVA values for 3–4 years.