Analisis Metode Economic Value Added (EVA) dan Financial Value Added (FVA) sebagai Alat untuk Mengukur Ketahanan Keuangan pada PT. Pertamina (Persero). (Analysis of Economic Value Added (EVA) and Financial Value Added (FVA) Methods as a Tool to Measure Financial Resilience at PT. Pertamina (Persero))

Sanyoto, Natasya Christina Dwi Sulistyowati (2022) Analisis Metode Economic Value Added (EVA) dan Financial Value Added (FVA) sebagai Alat untuk Mengukur Ketahanan Keuangan pada PT. Pertamina (Persero). (Analysis of Economic Value Added (EVA) and Financial Value Added (FVA) Methods as a Tool to Measure Financial Resilience at PT. Pertamina (Persero)). Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengukuran ketahanan keuangan perusahaan dengan menggunakan metode EVA dan FVA, serta mengetahui apakah ada perbedaan yang signifikan dalam menggunakan EVA maupun FVA sebagai alat ukur ketahanan keuangan pada PT Pertamina (Persero) periode 2016-2020. Penelitian yang dilakukan ini adalah penelitian deskriptif dengan menggunakan pendekatan kuantitatif. Data yang digunakan adalah data sekunder yaitu laporan keuangan konsolidasi PT Pertamina (Persero) pada periode 2016-2020 yang terdiri dari laporan posisi keuangan dan laporan laba rugi. Metode yang digunakan oleh peneliti yaitu metode analisis deskriptif. Berdasarkan hasil yang diperoleh dari penelitian ini, PT Pertamina (Persero) kurang memiliki ketahanan keuangan yang baik karena kurang mampu beradaptasi dan memanfaatkan informasi keuangan di tengah terjadinya covid 19 yang mana nilai EVA dan FVA menghasilkan nilai negatif sehingga perusahaan kurang mampu menutupi biaya-biaya yang dikeluarkannya. Dan dalam hasil uji Mann Whitney ditemukan bahwa tidak ada perbedaan dalam menggunakan baik metode EVA maupun FVA sebagai alat ukur ketahanan keuangan, karena kedua metode tersebut rata-rata memberikan nilai yang positif pada tahun 2016-2019 dan nilai negatif pada tahun 2020. Dengan EVA dan FVA jika bernilai positif berarti perusahaan mampu menciptakan nilai tambah bagi perusahaan itu sendiri dan investor, sedangkan jika bernilai negatif artinya perusahaan kurang mampu menciptakan nilai tambah.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Ketahanan Keuangan, Economic Value Added (EVA), dan Financial Value Added (FVA).
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Ekonomi Akuntansi
Depositing User: 1221800130 Natasya Christina Dwi Sulistyowati Sanyoto
Date Deposited: 26 Oct 2022 02:08
Last Modified: 26 Oct 2022 02:08
URI: http://repository.untag-sby.ac.id/id/eprint/20199

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