Analisis laporan keuangan menggunakan metode economic value added dan market value added untuk menilai kinerja PT. Agung Podomoro Land, Tbk dan entitas anak dan PT. Pakuwon Jati, Tbk dan entitas anak pada periode 2011-2013

Lasut, Anastasia Arlen (2015) Analisis laporan keuangan menggunakan metode economic value added dan market value added untuk menilai kinerja PT. Agung Podomoro Land, Tbk dan entitas anak dan PT. Pakuwon Jati, Tbk dan entitas anak pada periode 2011-2013. Masters thesis, UNIVERSITAS TARUMANEGARA.

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Abstract

This research aims to gain understanding of the analysis of economic value added (EVA) and market value added (MVA) and gain an overview of the assessment procedures of a company's financial performance by using analytical method which are economic value added (EVA) and market value added (MVA). In this research, the objects are Statement of Financial Position and Statement of Comprehensive Income from two large property companies in Indonesia which are PT Agung Podomoro Land, Tbk. dan Entitas Anak (APLN) and PT Pakuwon Jati, Tbk. dan Entitas Anak (PWON). And the research's period is from year 2011 till 2013. The first conclusion of this research is from the calculation of EVA of APLN and PWON, with the calculation of the cost of equity using CAPM model, both give positive value which means that the two companies have been able to give economic added value to their shareholders. The second conclusion is the results of analysis using MVA on APLN and PWON shows that the company has a positive MVA value in 2011-2013 on APLN and 2012-2013 on PWON. But in 2013 on APLN and 2011 on PWON the MVA value owned by the companies are negative. MVA is a positive value means the market provide high appreciation of the company and the company's stock price is the premium price, while negative value means the market does not give high appreciation of the company, the market is not sure the company will be able to provide prosperity, so the price is at a discount price.

Item Type: Thesis (Masters)
Subjects: Tesis
Tesis > Pascasarjana
Divisions: Fakultas Ekonomi > Manajemen
Depositing User: Puskom untar untar
Date Deposited: 06 Jul 2018 02:51
Last Modified: 13 May 2021 12:32
URI: http://repository.untar.ac.id/id/eprint/3281

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