Analisis Perbandingan Pengukuran Kinerja Keuangan Perusahaan Menggunakan Metode Economic Value Added (EVA) Dan Market Value Added (MVA) Pada Perusahaan PT. Waskita Karya (Persero) Tbk Periode 2015-2017

The purpose of this study is to measure and determine the differences in financial performance of PT. Waskita Karya (Persero) Tbk uses the method of Economic Value Added (EVA) and Market Value Added (MVA) for the 2015-2017 period. The type of this research is quantitative research, the population in this study is a construction company and building listed on the Indonesia Stock Exchange (IDX), the sample of this research is PT Waskita Karya (Persero) Tbk. using the documentation method in the form of PT Waskita Karya's annual financial statements for the period 2015-2017.The method of measuring the company's financial performance based on value creation using the EVA and MVA method.The results of this study show that the positive EVA value means that PT Waskita gains more than the expected return , and cover the costs of capital that arise to obtain these benefits, the company is able to create value and have good performance, while MVA shows a positive value, meaning the market value of PT Waskita Karya is greater than invested capital means that the company is able to create value, so that the company's financial performance in say well. While the difference in measurement of company performance using the EVA and MVA method is that EVA measures the creation of firm value based on the cost of capital while MVA measures the creation of company value based on the market value of the company. The value of EVA during the study period has increased, while the value of MVA has fluctuated. Keywords: Economic Value Added (EVA), Market Value Added (MVA), and Financial Performance