Evaluasi Rasio Keuangan Dan Metode Economic Value Added (Eva) Guna Penilaian Kinerja Keuangan Perusahaan (Studi Pada PT. Hm. Sampoerna, Tbk Dan PT. Gudang Garam, Tbk Ysng Terdaftar Di Bursa Efek Indonesia Periode Tahun 2011 – 2013)

This study aims to determine the financial performance of the company's financial PT. HM Sampoerna and PT Gudang Garam year period 2011-2013 based on the analysis of financial ratios and the Economic Value Added as well as to determine the differences between the financial performance of the company's financial ratio analysis by the method of EVA. This study took two tobacco companies of all cigarette companies listed on the Stock Exchange for the sample, namely PT. HM Sampoerna and PT. Gudang Garam. The results of this study showed that based on the analysis of financial ratios, each maisng ratios contained in the financial ratios indicate that the financial performance of PT. HM Sampoerna is much better than the financial performance of PT. Gudang Garam. The calculation of EVA method to determine the financial performance, it is known that from each of the components contained in the EVA method showed that the financial performance of PT. HM Sampoerna is also better than the financial performance of PT. Gudang Garam. Measurement of financial ratio analysis as well as by using EVA has the same end result, namely PT. HM Sampoerna, which has a better financial performance than PT. Gudang Garam