ANALISIS PERBANDINGAN ANTARA RETURN ON INVESTMENT (ROI) DAN ECONOMIC VALUE ADDED (EVA) SEBAGAI ALAT PENGUKUR KINERJA KEUANGAN PERUSAHAAN (Survey Pada Perusahaan Manufaktur Sektor Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia Periode 2009-2013)

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ANALISIS PERBANDINGAN ANTARA RETURN ON INVESTMENT (ROI) DAN ECONOMIC VALUE ADDED (EVA) SEBAGAI ALAT PENGUKUR KINERJA KEUANGAN PERUSAHAAN (Survey Pada Perusahaan Manufaktur Sektor Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia Periode 2009-2013)

ABSTRACT
This study aims to Explain Return on Investment (ROI) as a measurement
of financial performance, Explaining Ekonomic Value Added (EVA) as a
measurement of financial performance and Explaining the difference between the
methods Return on Investment with the method of Economic Value Added as an
alternative financial performance measurement.
The method use in this research is descriptive method. The sample in this
study was 12 Companies Listed in the aforementioned Food & Beverage Index at
the Stock Exchange in 2009-2013 and consistently publish financial statements.
The sampling technique used in this research is purposive sampling. Testing was
performed by normality test, homogeneity test and independent t-test
The results showed that 1) the financial performance as measured by
return on investment has increased every year there was a slight decline in 2010
and the highest achievement occurred in 2013. 2) There are conditions that
fluctuate in value of financial performance as measured by Ekonomic Value
Added (EVA ). 3) there is a significant difference between the methods of Return
on Investment (ROI) and Economic Value Added (EVA) as a measure of financial
performance.
Keywords: return on investment, Economic Value Added, financial
performance, independent t-test

Statement of Responsibility

Author(s)

ANNA ARIESKANIA - Personal Name

Edition

Call Number

Subject(s)

return on investment, Economic Value Added, financ

Classification

NONE

Series Title

GMD

Text

Language

Indonesia

Publisher

FEB UNLA

Publishing Year

2016

Publishing Place

Bandung

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APA Citation

ANNA ARIESKANIA. (2016).ANALISIS PERBANDINGAN ANTARA RETURN ON INVESTMENT (ROI) DAN ECONOMIC VALUE ADDED (EVA) SEBAGAI ALAT PENGUKUR KINERJA KEUANGAN PERUSAHAAN (Survey Pada Perusahaan Manufaktur Sektor Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia Periode 2009-2013).(Electronic Thesis or Dissertation). Retrieved from https://localhost/etd