Open AccessANALISIS RASIO DAN ECONOMIC VALUE ADDED (EVA) UNTUK MENILAI KINERJA KEUANGAN PT. HM. SAMPOERNATbk. TAHUN 2014 - 2016
Author(s) -
Wakhid Yuliyanto,
Firgian Rafingki
Publication year - 2019
Publication title -
jurnal e-bis
Language(s) - English
Resource type - Journals
eISSN - 2622-3368
pISSN - 2580-2062
DOI - 10.37339/e-bis.v3i1.118
Subject(s) - current ratio , financial ratio , debt ratio , debt to equity ratio , profitability index , solvency ratio , equity ratio , economic value added , return on equity , business , market liquidity , debt to capital ratio , return on assets , price–earnings ratio , inventory turnover , expense ratio , finance , profit (economics) , economics , debt , solvency , earnings per share , microeconomics , stock exchange , population , demography , closed end fund , sociology , nonprobability sampling
This purpose of this research is to identify the financial performance based on the result of calculation Analisys Ratio and Economic Value Added ( EVA ) in the financial report of PT. HM. Sampoerna Tbk period 2014 – 2016 because of in every annual report there was un explaining how condition of financial performance of this company .This research it is a quantitative descriptive research. The method used was Analysis Ratio and Economic Value Added (EVA). Analysis Ratio used was Liquidity Ratio (Current Ratio,Quick Ratio,Cash Ratio), Solvability Ratio (Debt to Assests Ratio, Debt to Equity Ratio), Activity Ratio (Inventory Turn Over Ratio, Total Assets Turn Over) and Profitability Ratio (Return On Assest, Return On Equity).
For the result of the calculation Analysis Ratio the company in condition good condition of the financial performance if assess from Liquidity Ratio, Solvability Ratio, Activity Ratio and Profitability Ratio because of the result was over average of a kind industry. Meanwhile the result which is used was EVA in period 2014 – 2016 the result all of them positive value which mean there is value added which is indication PT. HM. Sampoerna Tbk in good condition of the financial performance. Based on result of the analysis overall financial performance of PT. HM. Sampoerna Tbk. in 2014 – 2016 is good with revenue increase every year. However the company has not maximized fund resources to making a profit.