Pradana, Rangga Aditya (2023) Analisis Economic Value Added (Eva) dan Return On Assets (ROA) dalam Menilai Kinerja Keuangan Perusahaan (Studi pada Perusahaan Manufaktur Sektor Farmasi yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021). Undergraduate thesis, Fakultas Ekonomi dan Bisnis Universitas Merdeka Malang.

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Abstract

Company performance is the only thing that is of concern when determining whether the company can generate profits. Companies can also evaluate the performance of financial reports by analyzing them. This can provide important indicators related to the company's financial condition and the financial decision-making that can be made. This study aims to find out how the performance of manufacturing companies precisely in the pharmaceutical sector is listed on the Indonesia Stock Exchange for the 2017–2021 period when measured by the Economic Value Added (EVA) and Return on Assets (ROA). The data used in this research is secondary data due to the sampling method, which uses a saturated sample.
Based on the research results, it can be seen that the overall performance of pharmaceutical companies listed on the Indonesia Stock Exchange for the 2017–2021 period, when measured using the EVA method, is quite good. This is indicated by a positive EVA value, which means that the company can create economic value (value creation). According to the results of measurements using the ROA method, when viewed from the average value of ROA in pharmaceutical companies in 2017–2021, there are no companies that have a ROA value above the industry standard of 30%. However, overall it has a positive value, meaning that the company is still able to earn profits from using all of its assets. Overall, the measurement using the EVA method is considered better because it includes capital costs in the calculation to get more accurate results. Therefore, the EVA method can be used as a support to cover the weaknesses of the ROA method, which does not take into account the cost of capital.

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