ANALISA KINERJA KEUANGAN PERUSAHAAN MENGGUNAKAN METODE EVA (ECONOMIC VALUE ADDED) DAN MVA (MARKET VALUE ADDED) PADA PERUSAHAAN SUB SEKTOR KOSMETIK DAN BARANG KEPERLUAN RUMAH TANGGA

The aim of this study was to analyze the financial performance of the cosmetics and household goods sub-sector companies on the IDX in 2015-2017 used the EVA and MVA methods. Data types and sources were taken from the annual financial statements of the companies that listed on the IDX in the period of 2015-2017 and was obtained through www.idx.co.id. Data acquisition techniques used the documentation method. Data analysis was started with the calculation of WACC, EVA, and MVA. The result of this research showed that the cosmetics and household goods sub-sector companies were having deficient internal performance that assessed using the EVA method for the reason that there were only two companies had EVA>0. The cosmetics and household goods sub-sector had a good market performance with four compsnies which had MVA>0