Perspektif Kritis Penilaian Kinerja Keuangan Perusahaan Property dan Real Estate
Abstract This research aims to test the company's financial performance using Economic Value Added and Financial Value Added. This study is a descriptive study with a quantitative approach. The object of this study is a food and beverage company listed on the Indonesia Stock Exchange and the S...
| Main Authors: | , , |
|---|---|
| Format: | Article |
| Language: | Indonesian |
| Published: |
Lembaga Penelitian Universitas Swadaya Gunung Jati
2020-06-01
|
| Series: | Jurnal Kajian Akuntansi |
| Online Access: | https://jurnal.ugj.ac.id/index.php/jka/article/view/3376 |
| _version_ | 1828290853274124288 |
|---|---|
| author | Moh Yudi Mahadianto Wahyudi Pratama Mardi Mardi |
| author_facet | Moh Yudi Mahadianto Wahyudi Pratama Mardi Mardi |
| author_sort | Moh Yudi Mahadianto |
| collection | DOAJ |
| description | Abstract
This research aims to test the company's financial performance using Economic Value Added and Financial Value Added. This study is a descriptive study with a quantitative approach. The object of this study is a food and beverage company listed on the Indonesia Stock Exchange and the Singapore Exchange period 2015-2017. Selection of the sample in this research is done by using purposive sampling technique acquired 36 companies listed in Indonesia Stock Exchange and Singapore Exchange 35 period 2015-2017. From the calculation of Economic Value Added are 20 companies have a value of positive Economic Value Added listed on the Indonesia Stock Exchange and 8 companies that have a value that is positive Economic Value Added listed on the Singapore Exchange, signifies the company is able to generate economic added value for shareholders and investors. Meanwhile the results of calculation of Financial Value Added 24 companies have a value of Financial Value Added positive listed on the Indonesia Stock Exchange and 10 companies that have a value of Financial Value Added positive listed on the Singapore Exchange, signaling the company is able to generate added value for net profit and depreciation able to cover the equivalent depreciation.
Keywords: Economic Value Added, Value Added Financial, Financial Performance.
Abstrak
Penelitian ini bertujuan untuk menguji kinerja keuangan perusahaan dengan menggunakan metode Economic Value Added dan Financial Value Added. Penelitian ini merupakan penelitian deskriptif dengan pendekatan kuantitatif. Objek penelitian ini adalah perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia dan Singapore Exchange periode 2015-2017. Pemilihan sampel pada penelitian ini dilakukan dengan menggunakan teknik purposive sampling diperoleh 36 perusahaan yang terdaftar di Bursa Efek Indonesia dan 35 Singapore Exchange periode 2015-2017. Dari hasil perhitungan Economic Value Added terdapat 20 perusahaan memiliki nilai Economic Value Added yang positif yang terdaftar di Bursa Efek Indonesia dan 8 perusahaan yang memiliki nilai Economic Value Added yang positif yang terdaftar di Singapore Exchange, menandakan para pemegang saham dan investor dapat mendapatkan nilai tambah bagi perusahaan. Sementara itu hasil perhitungan Financial Value Added terdapat 24 perusahaan memiliki nilai Financial Value Added yang positif yang terdaftar di Bursa Efek Indonesia dan 10 perusahaan yang memiliki nilai Financial Value Added yang positif yang terdaftar di Singapore Exchange, menandakan perusahaan mampu menghasilkan nilai tambah karena keuntungan bersih perusahaan dan penyusutan mampu menutupi equivalent depreciation.
Kata Kunci:Economic value added; Financial value added; Kinerja keuangan. |
| first_indexed | 2024-04-13T10:42:32Z |
| format | Article |
| id | doaj.art-69a6ae6f620f43dc8ddd750015fb3e13 |
| institution | Directory Open Access Journal |
| issn | 2579-9975 2579-9991 |
| language | Indonesian |
| last_indexed | 2024-04-13T10:42:32Z |
| publishDate | 2020-06-01 |
| publisher | Lembaga Penelitian Universitas Swadaya Gunung Jati |
| record_format | Article |
| series | Jurnal Kajian Akuntansi |
| spelling | doaj.art-69a6ae6f620f43dc8ddd750015fb3e132022-12-22T02:49:52ZindLembaga Penelitian Universitas Swadaya Gunung JatiJurnal Kajian Akuntansi2579-99752579-99912020-06-01419911010.33603/jka.v4i1.33761630Perspektif Kritis Penilaian Kinerja Keuangan Perusahaan Property dan Real EstateMoh Yudi Mahadianto0Wahyudi Pratama1Mardi Mardi2Universitas Swadaya Gunung JatiUniversitas Swadaya Gunng JatiUniversitas Swadaya Gunung JatiAbstract This research aims to test the company's financial performance using Economic Value Added and Financial Value Added. This study is a descriptive study with a quantitative approach. The object of this study is a food and beverage company listed on the Indonesia Stock Exchange and the Singapore Exchange period 2015-2017. Selection of the sample in this research is done by using purposive sampling technique acquired 36 companies listed in Indonesia Stock Exchange and Singapore Exchange 35 period 2015-2017. From the calculation of Economic Value Added are 20 companies have a value of positive Economic Value Added listed on the Indonesia Stock Exchange and 8 companies that have a value that is positive Economic Value Added listed on the Singapore Exchange, signifies the company is able to generate economic added value for shareholders and investors. Meanwhile the results of calculation of Financial Value Added 24 companies have a value of Financial Value Added positive listed on the Indonesia Stock Exchange and 10 companies that have a value of Financial Value Added positive listed on the Singapore Exchange, signaling the company is able to generate added value for net profit and depreciation able to cover the equivalent depreciation. Keywords: Economic Value Added, Value Added Financial, Financial Performance. Abstrak Penelitian ini bertujuan untuk menguji kinerja keuangan perusahaan dengan menggunakan metode Economic Value Added dan Financial Value Added. Penelitian ini merupakan penelitian deskriptif dengan pendekatan kuantitatif. Objek penelitian ini adalah perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia dan Singapore Exchange periode 2015-2017. Pemilihan sampel pada penelitian ini dilakukan dengan menggunakan teknik purposive sampling diperoleh 36 perusahaan yang terdaftar di Bursa Efek Indonesia dan 35 Singapore Exchange periode 2015-2017. Dari hasil perhitungan Economic Value Added terdapat 20 perusahaan memiliki nilai Economic Value Added yang positif yang terdaftar di Bursa Efek Indonesia dan 8 perusahaan yang memiliki nilai Economic Value Added yang positif yang terdaftar di Singapore Exchange, menandakan para pemegang saham dan investor dapat mendapatkan nilai tambah bagi perusahaan. Sementara itu hasil perhitungan Financial Value Added terdapat 24 perusahaan memiliki nilai Financial Value Added yang positif yang terdaftar di Bursa Efek Indonesia dan 10 perusahaan yang memiliki nilai Financial Value Added yang positif yang terdaftar di Singapore Exchange, menandakan perusahaan mampu menghasilkan nilai tambah karena keuntungan bersih perusahaan dan penyusutan mampu menutupi equivalent depreciation. Kata Kunci:Economic value added; Financial value added; Kinerja keuangan.https://jurnal.ugj.ac.id/index.php/jka/article/view/3376 |
| spellingShingle | Moh Yudi Mahadianto Wahyudi Pratama Mardi Mardi Perspektif Kritis Penilaian Kinerja Keuangan Perusahaan Property dan Real Estate Jurnal Kajian Akuntansi |
| title | Perspektif Kritis Penilaian Kinerja Keuangan Perusahaan Property dan Real Estate |
| title_full | Perspektif Kritis Penilaian Kinerja Keuangan Perusahaan Property dan Real Estate |
| title_fullStr | Perspektif Kritis Penilaian Kinerja Keuangan Perusahaan Property dan Real Estate |
| title_full_unstemmed | Perspektif Kritis Penilaian Kinerja Keuangan Perusahaan Property dan Real Estate |
| title_short | Perspektif Kritis Penilaian Kinerja Keuangan Perusahaan Property dan Real Estate |
| title_sort | perspektif kritis penilaian kinerja keuangan perusahaan property dan real estate |
| url | https://jurnal.ugj.ac.id/index.php/jka/article/view/3376 |
| work_keys_str_mv | AT mohyudimahadianto perspektifkritispenilaiankinerjakeuanganperusahaanpropertydanrealestate AT wahyudipratama perspektifkritispenilaiankinerjakeuanganperusahaanpropertydanrealestate AT mardimardi perspektifkritispenilaiankinerjakeuanganperusahaanpropertydanrealestate |