ANALISIS KINERJA KEUANGAN DENGAN METODE ECONOMIC VALUE ADDED (EVA), MARKET VALUE ADDED (MVA) DAN FINANCIAL VALUE ADDED (FVA) PADA PERUSAHAAN YANG TERCATAT DI BURSA EFEK INDONESIA (BEI)

The purpose of this study is to determine and analyze the financial performance of manufacturing companies listed on the Indonesia Stock Exchange (IDX) based on the methods of Economic Value Added (EVA), Market Value Added (MVA) and Financial Value Added (FVA) in 2013 - 2017. Types of research this is descriptive quantitative. The population in this study is the food and beverage sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) and the sample used in this study is the purposive sampling method. The data analysis technique used is by using the time series method. The results obtained in this study are the calculation of the value of EV, MVA and FVA for the period 20132017, the food and beverage sector manufacturing companies listed on the IDX have economic value added, market value added and financial value added which means companies can create added value and healthy company financial performance because the results of EVA, MVA and FVA in many food and beverage sector manufacturing companies are positive or> 0, so the company can be used as an investment. The company that has the highest EVA value is INDF in 2014. The company that has the highest MVA value is MYOR in 2015 and the company that has the highest FVA value is INDF in 2014