PENGUKURAN KINERJA KEUANGAN DENGAN PENDEKATAN ECONOMIC (EVA) DAN (MVA)



Firdausi Mustoffa, Ardyan (2014) PENGUKURAN KINERJA KEUANGAN DENGAN PENDEKATAN ECONOMIC (EVA) DAN (MVA). Jurnal Akuntansi Dan Pajak, 15 (23). pp. 22-33. ISSN 1412-629X

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Abstract

Performance measurement has become an important indicator not only for companies but
also for Investors. lt indicates the capability of companies in managing their capital. Performance
measurement can be divided into financial and non financial performance measurement. This
article witt discuss further about financial performance measurement using Economic Value
Added (EVA) and Market Value Added (MVA). Economic Value Added was developed by
Sfern, Stewart & Company, while Financial Value Added or Financial EVA is a new indicator that
was developed as an improvement of EVA. ln the end of the article, there will be. comparisons of
advantages and disadvantages between EVA and MVA.
Key Words: Financial performance measurement, Economic Value Added (EVA). Market Value
Added (MVA).
PENDAHULUAN

Item Type: Article
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Library Umpo
Date Deposited: 11 Dec 2015 03:01
Last Modified: 11 Dec 2015 03:01
URI: https://eprints.umpo.ac.id/id/eprint/1619

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