Analisis Perbandingan antara Rasio Keuangan dan Metode Economic Value Added (Eva) sebagai Pengukur Kinerja Keuangan Perusahaan (Studi Kasus pada PT. Indofood Sukses Makmur , Tbk dan Anak Perusahaan yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2

摘要

The purpose of this research is to know the company\u27s financial performance with using financial ratio analysis and EVA as well as knowing how the comparison between the financial ratio analysis and application of the method of EVA as a measure of financial performance. The type of research used in this research is descriptive using a quantitative approach. The object of the research was PT Indofood Prosperous Successes, Tbk and subsidiaries registered in BEI period 2010-2012. Results from the study explained that the results of the company\u27s financial performance as measured by the overall financial ratio analysis can be said to be quite good, although there are still some fluktuation ratio. While the results of the methods of EVA obtained a positive result (EVA > 0) and is increasing every year, which means that the company has succeeded in creating economic value added. Results of the comparison of the two methods explained that there were differences caused by the waiver of cost of capital on financial ratio analysis, however on the method of EVA that takes into account the shareholder expectations, can be used to support analysis of financial ratios as both showed good results, and has the same concept.