ANALISIS KINERJA KEUANGAN PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2014 - 2018

An assessment of a company's financial performance plays an important role in the company's survival. Good financial performance is able to attract investors in investing. In this study, the company's financial performance assessment used eva and MVA methods. The purpose of this study is to find out the financial performance of food and beverage companies in the period 2014 – 2018 and to find out which companies are performing better. This type of research is descriptive research. The research population is food and beverage companies and sampling techniques using purposive sampling. Based on the existing criteria, 5 companies were found to be research samples. The results of this study show that there are 2 companies that have Economic Valaue Added (EVA) with added value for investors are PT. Mayora Indah and PT. Multi Bintang Indonesia. While those who have Economic Valaue Added (EVA) but can not provide added value to investors there are 3 companies namely, PT. Sekar Laut, PT. Akasha Wira Internasional, and PT. Delta Djakarta. For Market Value Added (MVA) that has a positive value there are 4 companies namely, PT. Delta Djakarta, PT. Mayora Indah, PT. Multi Bintang Indonesia, PT. Sekar Laut and there are 1 companies that Market Value Added (MVA) negative value namely the company, PT. Akasha Wira Internasional