Analisiskinerja Keuangan Dengan Menggunakan Metodeeconomic Value Added(eva)danreturn On Assets (roa) Pada Perusahaan Perdaganganeceranyang Terdaftardibursa Efek Indonesia Tahun 2013-2016

The purpose of this study was to analyze financial performance with using the method of Economic Value Added (EVA) and Return On Assets (ROA) in retail trading companies listed on the Stock Exchange Indonesia 2013-2016. This study uses financial report data Trading company Retail. The data collection instruments were obtained from the IDX or by accessing the site www..idx.co.id. Data analysis techniques used is a horizontal analysis method that is comparing reports finance for several periods. Based on analysis of data can be taken conclusions EVA on trading companies, namely PT. Ace Hardware Indonesia Tbk (ACES) is in a good category, because the value of EVA is for 2013 to 2016 has a positive value. While EVA for PT. Matahari Department Store Tbk (LPPF) is in the not good category, because the value of EVA is negative every year from 2013 to 2016. ROA in retail trading companies, namely PT. Ace Hardware Indonesia Tbk (ACES) and PT. Matahari Department Store Tbk (LPPF) everything is at a value that is more than the minimum ROA of 1%. The greater the ROA value, the better, because this ratio shows the company's performance is more effective because of its rate of return big. The method of Economic Value Added (EVA) is considered more profitable because evaluation of performance using EVA helps managers to make better investment decisions, identify opportunities to improve performance and consider long-term and short-term benefits for the company. This is indicated with the highest EVA value achieved by PT.Ace Hardware Indonesia Tbk (ACES) and subsequently PT. Matahari Department Store Tbk (LPPF). While the method of Return on Assets (ROA) is considered less profitable because this ratio is a useful measure if someone wants to evaluate how well the company has used the funds, without pay attention to the relative magnitude of the source of funds so that decisions for increase ROA an investment center can reduce profits by whole