JRK Vol. 2 No. 3 September 2024 ANALISIS KINERJA KEUANGAN DENGAN MENGGUNAKAN METODE ECONOMI VALUE ADDED (EVA) PADA PERUSAHAAN ROKOK YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2020-2022.

Abstrak

This research aims to determine the financial performance of cigarette companies listed on the Indonesia Stock Exchange for the 2019-2022 period using the Economic Value Added (EVA) approach. The EVA concept is an alternative that can be used to measure company performance which focuses on creating company value. Samples were taken using nonprobability sampling techniques with saturated sampling type. The research results at PT. Gudang Garam, PT.H.M. Sampoerna, PT. Indonesian Tobacco dan  PT. Wismilak Inti Makmur has an average EVA value that is positive or greater than zero (>0), which means the company's performance can be said to be good or means the company has succeeded in creating added value. Meanwhile at PT. Bentoel Internasional Investama received an EVA value that was negative or less than zero (<0), which means the company failed to create added value.