Analisis Kinerja Keuangan dengan Menggunakan Metode Economic Value Added (EVA) pada Perusahaan Indeks LQ45 yang Terdaftar dalam Bursa Efek Indonesia (BEI) Periode 2018-2022

Wanda Nurul Alvyandra, Leni Yuliyanti, Harpa Sugiharti

Abstract


This study aims to analyse the financial performance of companies listed in the LQ45 index using the Economic Value Added (EVA) approach during the 2018-2022 period. EVA is a method used to measure the economic value added generated by companies for their shareholders. The research employs a quantitative, descriptive approach. Data collection was conducted through a documentation study, with a sample of 15 companies per year selected from a total population of 45 companies listed on the Indonesia Stock Exchange (IDX) over the study period. The findings indicate that, overall, companies included in the LQ45 index have successfully created economic value added for their shareholders. However, some companies were unable to generate economic value added in certain years, indicating variability in financial performance among these companies. This research provides a comprehensive overview of the financial performance of LQ45 companies and their contribution to shareholder value creation.

Keywords


Kinerja Keuangan; Economic Value Added; LQ45.

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References


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