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Journal articles on the topic 'Economic value added'

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Published: 4 June 2021

Last updated: 29 July 2024

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1

Armendáriz Lasso, Enrique. "EVA: Economic Value Added." CIENCIA UNEMI 4, no. 5 (June 1, 2015): 80–86. http://dx.doi.org/10.29076/issn.2528-7737vol4iss5.2011pp80-86p.

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Es importante conocer todas las técnicas y herramientas que nos permitan estar al tanto de la evolución de nuestra empresa, los resultados de la gestión realizada por todo el personal, mirar si los esfuerzos y cambios que se hacen, tienen o no efectos en la rentabilidad o utilidad del negocio que es realmente lo que se busca. EVA por sus siglas en ingles “Economic Value Added” o Valor Económico Agregado por su significado en español, es una herramienta que a diferencia de otras permite evaluar la gestión gerencial teniendo en cuenta los resultados económicos de una empresa. El EVA permite comparar la rentabilidad obtenida con el costo de los recursos gestionados para conseguir esta rentabilidad. Los resultados indican que los accionistas prefieren invertir en aquellas empresas que no sólo muestran una mejora en su desempeño de manera sostenida, sino también muestran una mejora relativa en sus medidas de rendimiento.

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2

Hirsch, Bernhard. "Der Economic Value Added." WiSt - Wirtschaftswissenschaftliches Studium 36, no. 2 (2007): 62–68. http://dx.doi.org/10.15358/0340-1650-2007-2-62.

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3

Fischer, Thomas M. "Economic Value Added (EVA)." Controlling 13, no. 3 (2001): 169–70. http://dx.doi.org/10.15358/0935-0381-2001-3-169.

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4

Et. al., Yap Voon Choong,. "Economic Value Added (EVA) And Market Value Added (MVA) Towards Value Creation." Turkish Journal of Computer and Mathematics Education (TURCOMAT) 12, no. 10 (April 28, 2021): 6046–50. http://dx.doi.org/10.17762/turcomat.v12i10.5429.

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The well-known value-based performance measures are Economic Value Added (EVA) and Market Value Added (MVA). EVA and MVA can help managers and shareholders to measure company’s performance in order to create wealth. The main objective of this study is to examine the relationship between EVA and MVA in creating shareholders ‘value. This study has analyzed the performance of 476 public listed companies in Bursa Malaysia. The companies represent 8 sectors and covers data for 10 years period (2007-2016). The findings seem to show a significant relationship between EVA and MVA for Malaysian firms. However, Malaysian firms indeed need some reliable measures that could evaluate their performance thoughtfully and assist investors to make right investment decisions and capital allocation.

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5

Elmadhoun, Dr Ibrahim R. I., and Mohammed H. K. Murtaja. "Economic Value Added: Acritical Reading." International Journal for Research in Applied Science and Engineering Technology 10, no. 2 (February 28, 2022): 1050–58. http://dx.doi.org/10.22214/ijraset.2022.40450.

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Abstract: It is clear how important is the measure of Economic Value-Added and preference that this measure has over traditional performance measures. This measure is based on creating value for the company, and this measure is distinguished by taking into account invested capital, whether owned or borrowed. In addition, studies have shown that the measure of Economic Value Added increases the performance of the company and the performance of the management working. This measure affects the market value of the company and its use leads to maximizing the wealth of shareholders, and like all performance measures he has supporters and has critics. One of the criticisms directed against him is that he measures performance on the short level, as he cares about results, not causes, and the most important criticism directed at him is his dependence on accounting profit in the financial statements whether these statements represent the actual performance of the company or not. Keywords: Economic Value Added, Profit Indicator, Financial Management

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6

Austin, Lloyd M. "Benchmarking to economic value added." Benchmarking: An International Journal 12, no. 2 (April 2005): 138–50. http://dx.doi.org/10.1108/14635770510593086.

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7

Trapp, Rouven. "Economic Value Added (EVA)®." Controlling 23, no. 2 (2011): 115–17. http://dx.doi.org/10.15358/0935-0381-2011-2-115.

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8

Grabowska, Marlena. "Economic value added and competitive position of enterprises: Case research." Business and Economic Horizons 10, no. 3 (October 29, 2014): 165–76. http://dx.doi.org/10.15208/beh.2014.14.

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9

Taslim, F. A. "THE INFLUENCE OF ECONOMIC VALUE ADDED AND MARKET VALUE ADDED ON CORPORATE VALUE." Russian Journal of Agricultural and Socio-Economic Sciences 74, no. 2 (February 28, 2018): 90–98. http://dx.doi.org/10.18551/rjoas.2018-02.10.

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10

Tito, Tito Marta Sugema Dasuki, Hani Sri Mulyani, Endah Prihartini, and Iis Ismayati. "Pengaruh Economic Value Added (EVA), Market Value Added (MVA), Financial Value Added (FVA) dan Cash Value Added (CVA) terhadap Harga Saham." J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI 4, no. 3 (October 26, 2023): 347–61. http://dx.doi.org/10.31949/jaksi.v4i3.6964.

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ABSTRACT The development of the banking world in Indonesia is very dynamic and modern. Shortly after the discovery of the initial case of corona in Indonesia in 2020, the giant bank sank with the JCI dropping by around 5% and there was a stop of around 30 minutes in trading. In general, stock prices decline, so an analysis of financial statements is carried out using a value added basis in the form of Economic Value Added (EVA), Market Value Added (MVA), Financial Value Added (FVA) and Cash Value Added (CVA). The purpose of this study is to determine the effect of EVA, MVA, FVA, and CVA partially and simultaneously on stock prices in banking companies listed on the IDX (Indonesian Stock Exchange) for the period 2019 to 2021. The sample of this research used purposive sampling technique. Based on the standards that have been obtained, there were around 18 banking companies during the three years of research so that 54 samples were obtained. Perform data analysis methods, panel data regression analysis and analysis of the coefficient of determination (R2) which previously carried out the classical assumption test using Eviews 9. Partially, this study shows that stock prices are not affected by EVA, FVA, and CVA, but are influenced by MVA. While stock prices are stated to be influenced simultaneously by EVA, MVA, FVA, and CVA. The results of the analysis of the coefficient of determination (R2) show that the explanation of the dependent variable on the contribution of all independent variables is around 66.58%, of which the remaining 33.42% is obtained from other variables.

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11

Kirana, Ardilla Ayu, and Ponjto Bambang Mahargiono. "MODAL INTELEKTUAL DALAM PERBANKAN MENGGUNAKAN ECONOMIC VALUE ADDED DAN MARKET VALUE ADDED." Jurnal Ilmiah Manajemen dan Bisnis (JIMBis) 1, no. 1 (April 30, 2022): 99–116. http://dx.doi.org/10.24034/jimbis.v1i1.5268.

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The purpose of the study was to determine intellectual capital in banking using Economic Value Added (EVA) and Market Value Added (MVA) during the COVID-19 pandemic. Data was obtained using secondary and population data in this study using the banking sector listed on the IDX in 2019 to 2021. Data analysis used Structural Equation Modeling (SEM) with the Partial Least Square (PLS) approach using the WarpPLS application. The results showed that Value Added Capital Employed (VACA) had a positive and significant effect on Market Value Added (MVA), Value Added Human Capital (VAHU) had a positive and insignificant effect on Market Value Added (MVA), Structure Capital Value Added (STVA) positive and significant effect on Market Value Added (MVA), Value Added Capital Employed (VACA) positive and significant effect on Economic Value Added (EVA), Value Added Human Capital (VAHU) positive and significant effect on Economic Value Added (EVA), Structure Capital Value Added (STVA) has a positive and insignificant effect on Economic Value Added (EVA).

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12

Faiteh, Anouar, and Mohammed Rachid Aasri. "Economic value added: The best indicator for measuring value creation or just an illusion?" Investment Management and Financial Innovations 20, no. 1 (February 14, 2023): 138–50. http://dx.doi.org/10.21511/imfi.20(1).2023.13.

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Value creation has become a very important concept in finance. To this end, value creation metrics, like market value added and economic value added have raised the question of their superiority and ability to reflect the true value of organizations, as opposed to the classic accounting indicators like ROE, ROA and EPS. Nevertheless, EVA can only be calculated for listed companies, which makes it difficult to use this indicator to measure value creation for non-listed companies. In this way, some alternatives have been used such as the accounting beta to calculate the return on equity and subsequently the determination of the EVA. Within this framework, the central point of this research is to empirically verify the idea that the normal EVA and EVA calculated using accounting beta are the better measure than traditional indicators to explain MVA. A panel of 32 companies traded on the Casablanca Stock Exchange over the period 2015–2019 was selected for this study. The regression method on panel data was used. The results show that normal EVA is a superior metric than the classical indicators to explain MVA. In addition, the EVA calculated from the accounting beta could be used as a measure adapted to the case of unlisted companies to measure value creation.

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13

Teker, Dilek, and Elcin Aykac Alp. "Economic value added and corporate firm value implications." Pressacademia 8, no. 1 (December 30, 2018): 76–79. http://dx.doi.org/10.17261/pressacademia.2018.985.

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14

SATWIKO, RUTJI, and VLADIMIR AGUSTO. "ECONOMIC VALUE ADDED, MARKET VALUE ADDED, DAN KINERJA KEUANGAN TERHADAP RETURN SAHAM." Media Bisnis 13, no. 1 (February 20, 2021): 77–88. http://dx.doi.org/10.34208/mb.v13i1.956.

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The research objective is to determine the variables that affect stock returns. The independent variables used in this study are economic value added, market value added, debt to equity ratio, price to book value, total assets turnover, return on equity, net profit margin, and earnings per share. The dependent variable in this study is stock returns. The population in this study were non-financial companies listed on the Indonesia Stock Exchange for 5 consecutive years, from 2013 to 2017. The sample selection method used was purposive sampling. The research sample is 52 non-financial companies listed on the Indonesia Stock Exchange. Hypothesis testing uses multiple regression models. The results indicate that economic value added, debt to equity ratio, total assets turnover, net profit margin, and earnings per share have no effect on stock returns. However, market value added and return on equity have a positive effect on stock returns. Meanwhile, price to book value has a negative effect on stock returns.

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15

Zafiris, N., and R. Bayldon. "Economic value added and market value added: A simple version and application." Journal of Applied Accounting Research 5, no. 2 (December 1999): 84–105. http://dx.doi.org/10.1108/96754269980000790.

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16

SUNDARI, Ariefah, Ahmad Fathur ROZI, Ana Fitriyatul BILGIES, and Ali MUHAJIR. "Financial Performance Analysis Using Economic Value Added and Market Value Added Methods." Journal of Tourism Economics and Policy 3, no. 1 (January 31, 2023): 42–48. http://dx.doi.org/10.38142/jtep.v3i1.546.

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This study aims to determine and analyze financial performance with the Economic Value Added and Market Value Added methods in the Cement Sub-sector companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The research method used is a quantitative method with a descriptive approach and the sampling technique in this study is a purposive sampling technique. The data collection techniques used used secondary data through library studies and documentation studies obtained through the website https://www.idx.co.id in the form of a Balance Sheet and Profit and Loss Report for the Year 2017-2021. The results of this study are that the three cement companies have a positive EVA value which means they have succeeded in creating economic value, and one company has a negative EVA value at PT Semen Baturaja Tbk which means the company is not able to provide added value in 2021. means providing added value through market capitalization value.

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17

Rafki Nazar, Mohamad, and Abyan Talendyo Dwiarso. "Company Stock Price: Economic Value Added (EVA) and Market Value Added (MVA)." Jurnal E-Bis 7, no. 2 (November 1, 2023): 434–43. http://dx.doi.org/10.37339/e-bis.v7i2.1301.

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The existence of a banking company in Indonesia very important because it regulates financial transaction activities in Indonesia so that the company's share price continues to fluctuate. This study intends to identify the drivers of changes in banking stock prices between 2018 and 2021 based on added economic value and market added value. This research is quantitative and uses techniques purposive sampling in determining the sample criteria. There are 20 firms that satisfy the requirements, yielding 80 observational data. Using E-views 12 software and panel data regression analysis. The findings indicate that market added value and variable added economic value have an impact on stock prices at the same time. However, the only variable market added value that has an impact on stock prices. Other variables, such as financial added value, asset return, and others, might be used in future study.

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18

Jankalová, Miriam, and Jana Kurotová. "Sustainability Assessment Using Economic Value Added." Sustainability 12, no. 1 (December 31, 2019): 318. http://dx.doi.org/10.3390/su12010318.

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Sustainability assessments should be based on financial and non-financial indicators. To describe the financial situation of companies and to calculate the actual economic profit of a company, the Economic Value Added methodology appears as a suitable solution. The aim of the paper is to apply the Economic Value Added methodology to real-life corporate data and present the company’s value through a case study. This study is based on information that was gathered through an extensive literature review (research publications and research studies (documents) about sustainability, corporate social responsibility, Sustainable Value concept, and Economic Value Added (EVA) methodology; and the company’s financial statements with notes of the selected company) using Internet and research databases and the author’s own experience. Methods of analysis, comparison, selection, abstraction, induction, deduction, determination, and statistics were used. In addition to the positives, this evaluation method also has negatives, including limitations (problems) in measuring a company’s value.

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19

Mittal, R. K., Neena Sinha, and Archana Singh. "Challenges of Implementing Economic Value Added." Global Business Review 9, no. 2 (August 2008): 287–98. http://dx.doi.org/10.1177/097215090800900208.

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20

Baygi, Seyed Javad Habibzadeh, and Parisa Javadi. "Disclosure Quality and Economic Value Added." Journal of Industrial Distribution & Business 6, no. 2 (June 30, 2015): 5–11. http://dx.doi.org/10.13106/ijidb.2015.vol6.no2.5.

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21

Biddle, Gary C., Robert M. Bowen, and James S. Wallace. "Economic value added: some empirical EVAdence." Managerial Finance 24, no. 11 (November 1998): 60–71. http://dx.doi.org/10.1108/03074359810765714.

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22

Diedrich, Ralf. "Economic Value Added: Entscheidungs- versus Anreiznützlichkeit." Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung 69, no. 4 (May 18, 2017): 381–403. http://dx.doi.org/10.1007/s41471-017-0034-0.

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23

Keys, David E., Mumin Azamhuzjaev, and James Mackey. "Economic Value Added � : A critical analysis." Journal of Corporate Accounting & Finance 12, no. 2 (January 2001): 65–71. http://dx.doi.org/10.1002/1097-0053(200101/02)12:2<65::aid-jcaf10>3.0.co;2-b.

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24

Aulya, Rafky, and Henri Agustin. "Pengaruh Ekonomi Value Added dan Market Value Added terhadap Return Saham." JURNAL EKSPLORASI AKUNTANSI 5, no. 4 (November 13, 2023): 1334–51. http://dx.doi.org/10.24036/jea.v5i4.705.

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This study aims to examine the effect of Value Added Economy and Market Added Value on Stock Returns in Food and Beverage Companies. The population in this study are Food and Beverage Companies listed on the IDX for the 2016-2020 period. The research sample was determined by using purposive sampling method with a total sample of 37 Food and Beverage Companies. This study uses secondary data from the company's annual report. The analytical method used is panel data regression. The results showed that the economic value added variable had no effect on stock returns. The market value added variable has a significant effect on stock returns. The economic value added and market added value variables together have no effect on stock returns.

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25

Masyiyan, Rahmah Arafati. "Analisis Kinerja Keuangan Dengan Metode Economic Value Added (EVA), Market Value Added (MVA), dan Financial Value Added (FVA)." Kajian Akuntansi 20, no. 2 (September 30, 2019): 200–210. http://dx.doi.org/10.29313/ka.v20i2.4852.

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EVA, MVA, and FVA analysis techniques are used to see better and more efficient financial performance of the company. This study aims to determine financial performance based on EVA (Economic Value Added) method, Market Value Added, and Financial Value Added in coal mining sub-sector companies listed on the Indonesia Stock Exchange. This study uses a descriptive quantitative method, with a purposive sampling technique in the coal subsector mining companies listed on the Stock Exchange and posting operating profit for the period 2014-2018.EVA results in this study are 6 companies with stock codes BYAN, DOID, ITMG, PTBA, SMMT, and TOBA which have positive EVA values over a period of 5 years. Then from this study there are MVA results that tend to be negative. There are 3 companies with stock codes DOID, ITMG, and PTRO that have negative MVA values each year for a period of 5 years. Then for the FVA value generated in this study, there are 3 companies that have negative FVA values each year during the study period, those companies are companies with stock codes DOID, KKGI, and PTRO.

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26

Hermuningsih, Sri. "PENGARUH ECONOMIC VALUE ADDED TERHADAP TOBIN Q DENGAN MARKET VALUE ADDED SEBAGAI VARIABEL INTERVENING." Jurnal Ekonomi dan Bisnis 19, no. 1 (January 11, 2018): 80. http://dx.doi.org/10.30659/ekobis.19.1.80-88.

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This study aims to analyze the effect of Economic Value Added on Tobin Q with Market Valueadded as intervening variable. The sample of this research is a manufacturing company listed onIndonesia Stock Exchange in 2011-2016. Data analysis using regression analysis. The resultsshowed that Economic Value Added did not affect Tobin Q and Market Value added (MVA)effect on Tobin Q. Market Value Added (MVA) did not become intervening variable betweenEVA and Tobin Q. Market Value added are not mediate Economic Value Added to Tobin QKeywords: Economic Value Added, Market Value Added, Firm Value

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27

Udiyana, Ida Bagus Gede, Ni Nyoman Seri Astini, I. Nyoman Parta, Ni Ketut Laswitarni, and Luh Asti Wahyuni. "Economic Value Added (EVA) and Market Value Added (MVA) Implications on Stock Returns." Jurnal Ekonomi & Bisnis JAGADITHA 9, no. 1 (March 16, 2022): 15–22. http://dx.doi.org/10.22225/jj.9.1.2022.15-22.

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This study aims to examine the influence of Economic Value Added (EVA) and Market Value added (MVA) on stock returns in construction sector companies incorporated in index Lq45 period 2015-2019. The population of this study is 45 companies incorporated in the Lq45 index on the Indonesia Stock Exchange (IDX). Based on the sample selection criteria, it was obtained 3 companies entered the criteria using the purposive sampling method. The analytical techniques used in this study were multiple linear regression analyses using SPSS version 22. The results of the study showed that the Test result F indicates that the independent variables of Economic Value added (EVA) and Market Value added (MVA) simultaneously have a significant effect on the return of shares. T-test result indicates that the Market value added (MVA) variable has a significant effect on the return of the stock, while the Economic Value added (EVA) variable has no significant effect on stock returns.

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28

Wulandari, Puspita, Acep Samsudin, and Nor Norisanti. "Kinerja Keuangan Menggunakan Metode Economic Value Added (EVA) dan Market Value Added (MVA)." Journal of Management and Bussines (JOMB) 2, no. 2 (December 11, 2020): 205–14. http://dx.doi.org/10.31539/jomb.v2i2.689.

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Tujuan penelitian ini adalah untuk mengukur kinerja keuangan perusahaan pada PT. Hero Supermaket Tbk periode 2013-2017 dengan menggunakan Economic Value Added (EVA) dan Market Value Added (MVA). Penelitian ini menggunakan metode deskriftif kuantitatif. Sumber data yang digunakan pada penelitian ini adalah data keuangan perusahaan PT. Hero Supermarket Tbk periode 2013-2017. Hasil penelitian ini menunjukkan bahwa terdapat nilai tambah pada PT. Hero Supermarket Tbk pada tahun 2017, dan tidak adanya nilai tambah pada tahun 2013-2016 dengan menggunakan metode EVA. Kemudian pada metode MVA, PT. Hero Supermarket menunjukkan adanya nilai tambah. Simpulan, angka EVA PT. Hero Supermarket Tbk pada tahun 2013 sampai dengan tahun 2016 menunjukkan bahwa perusahaan tidak mampu menciptakan nilai tambah karena nilai EVA yang dihasilkan adalah negatif. Pada tahun 2017 terdapat nilai tambah. Nilai Market Value Added (MVA) pada tahun 2013-2017 bernilai positif yang menujukkan bahwa perusahaan telah berhasil menciptakan kekayaan pada pemegang saham walaupun dari tahun ke tahun megalami penurunan karena harga saham yang menurun. Kata Kunci: EVA, Kinerja Keuangan, MVA

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29

S., Raja Jefry Erwin Yoshua, and Rahma Nazila Muhammad. "Pengaruh Economic Value Added (EVA) Dan Market Value Added (MVA) Terhadap Return Saham." Indonesian Accounting Literacy Journal 1, no. 3 (July 30, 2021): 563–74. http://dx.doi.org/10.35313/ialj.v1i3.3319.

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The purpose of this study was to determine the effect of EVA and MVA on stock returns. The population used the Consumer Goods Industry sector companies listed on Bursa Efek Indonesia in 2018-2020. Sample selection used purposive sampling method using certain criteria. In analysing the research data used multiple linear regression analysis techniques. Based on the results it was found that partially with the t-test EVA had a significant on stock returns, while MVA had no significant on stock returns. Simultaneously with the F-test, EVA and MVA have a significant effect on stock returns.

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30

Amna, Luke Suciyati. "Pengaruh Economic Value Added (Eva) Dan Market Value Added (Mva) Terhadap Return Saham." Jurnal Akuntansi dan Keuangan 11, no. 1 (March 31, 2020): 59. http://dx.doi.org/10.36448/jak.v11i1.1395.

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31

Menegat, V., and A. A. N. Colle. "Análise Financeira pelo Método: Economic Value Added - EVA e Market Value Added - MVA." Revista Catarinense da Ciência Contábil 3, no. 6 (November 30, 2003): 33–44. http://dx.doi.org/10.16930/2237-7662/rccc.v3n6p33-44.

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32

Dian Ratnasari Yahya. "Pengaruh Economic Value Added (EVA) dan Market Value Added (MVA) terhadap Harga Saham." CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis 1, no. 4 (November 22, 2021): 69–80. http://dx.doi.org/10.55606/cemerlang.v1i4.349.

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Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh EVA dan MVA terhadap harga saham. Penelitian menggunakan kuantitatif dengan menggunakan data sekunder berupa laporan keuangan. populasi yang digunakan adalah perusahaan sektor keuangan yang masuk dalam indeks LQ45 tahun 2018 sampai dengan 2020 dengan sampel perusahaan yang masuk dalam LQ45 adalah 5 perusahaan. Pengelolaan data menggunakan SPSS versi 22.0. Hasil penelitian menunjukkan EVA dan MVA berpengaruh positif terhadap harga saham.

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33

Malik, Abdul, and Iwan Setiawan. "Pengaruh Economic Value Added (EVA) Dan Market Value Added (MVA) Terhadap Return Saham." Jurnal Akuntansi Manajemen (JAKMEN) 2, no. 1 (September 16, 2023): 50–62. http://dx.doi.org/10.30656/jakmen.v2i1.7373.

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This research aims to determine the influence of EVA on Return shares, MVA against Return shares. and EVA, MVA jointly (simultaneous) against Return shares. Samples of this research as many as 7 companies manufacturing automotive subsectors listed on IDX period 2010-2018 obtained by purposive sampling method. Data analysis techniques use descriptive statistical analysis, test prerequisite analysis, and multiple linear regression analyses. The results showed: EVA had no effect and was insignificant to Return shares, the MVA had no effect and insignificant to Return shares and EVA, MVA, jointly (simultaneous) gave a positive and significant influence on Return stock.

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34

Alfaini, Nur Risqi, and Kholilah Kholilah. "Economic Value Added And Market Value Added At PT. Goto Gojek Tokopedia Tbk." Jurnal Pendidikan Akuntansi (JPAK) 11, no. 3 (December 1, 2023): 253–66. http://dx.doi.org/10.26740/jpak.v11n3.p253-266.

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This research will ascertain PT GoTo Gojek Tokopedia's financial performance before the IPO. The NVivo 12 application is used to examine the qualitative research approach employed in this study. The findings revealed that EVA before the IPO was below zero, indicating that the company cannot add value for shareholders and cannot meet its debt obligations. In 2020, the MVA value was positive; in 2021, it was negative. According to these findings, the corporation did well in 2020 but poorly in 2021. These two findings show that the company's financial performance was poor before the IPO. As a result, the company's choice to go public was rushed and bad for stakeholders. This study is anticipated to offer stakeholders a reference method for measuring financial performance.

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35

Shoidah, Nurul, Agus Nasirudin, Sultan Mulki, and Nardi Sunardi. "Analisis Sistem Economic Value Added (Eva), Financial Value Added (Fva), dan Market Value Added (Mva) Untuk Menilai Kinerja Keuangan Perusahaan." Jurnal SEKURITAS (Saham, Ekonomi, Keuangan dan Investasi) 7, no. 3 (May 1, 2024): 228–37. http://dx.doi.org/10.32493/skt.v7i3.34782.

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Penelitian ini bertujuan untuk mengetahui hasil kinerja keuangan perusahaan pertambangan sub sektor batu bara yang terdaftar di Bursa Efek Indonesia (EVA) periode 2018-2022 dengan menggunakan metode economic value added (EVA), financial value added (FVA), dan market value added (MVA). Penelitian ini menggunakan analisis deskriptif. Data yang digunakan meliputi laporan keuangan perusahaan pertambangan sub sektor batu bara periode 2018-2022. Hasil menunjukkan bahwa metode Analisis Economic Value Added (EVA), Financial Value Added (FVA) dan Market Value Added (MVA) pada Industri Perusahaan Pertambangan Sub Sektor Batu Bara di Indonesia yang terdaftar di Bursa Efek Indonesia Tahun 2018-2022 sebesar Rp. 21.198,- menunjukan hasil positif, Hal ini menunujukkan bahwa kondisi kinerja Industri Perusahaan Pertambangan Sub Sektor Batu Bara di Indonesia secara keseluruhan dikatakan BAIK.

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Bychkova, Gul'fira. "MANAGEMENT OF VALUE-ADDED." Bulletin of the Angarsk State Technical University 1, no. 14 (December 15, 2020): 205–8. http://dx.doi.org/10.36629/2686-777x-2020-1-14-205-208.

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The nature of added value and approaches to assessing the effectiveness of business activities based on the value added indicator as an indicator of economic development are studied. A value-added management model has been developed.

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Rinofah, Risal, Pristin Prima Sari, and Heni Nur Amrina. "Analisis Pengaruh Economic Value Added, Profitabilitas dan Market Value Added Terhadap Harga Saham Perusahaan." Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah 4, no. 3 (January 15, 2022): 867–79. http://dx.doi.org/10.47467/alkharaj.v4i3.746.

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The purpose of this study is to find out whether the effect of Market Value Added, Profitability, and Market Value Added on stock price. Sampling in this study is a purposive sampling method. Then the data is tested using multiple regression analysis. The results of the t test showed that the Economic Value Added has a signification value of 0,018 which means smaller than 0,05 and the calculated value of -2.441<t tablel 2.00758 then H1 is accepted. Profitability has a signification value of 0,034 greater than 0,05 and a calculated value of 2.182>t table 2.00758 then H2 is accepted, Market Value Added has significant value of 0,223 greater than 0,05 and the value of t calculated -1.235<t table 2.00758 then H3 is rejected. The results of the F test showed that Economic Value Added, Profitability, Market Value Added have a calculated F value of 2,933 and sig. 0,042. Because the value F calculated 2.933>F table 2.773 and sig. value 0,042<0,05. It can be concluded that partially Economic Value Added has a significant negative effect on stock price, Profitability has a significant effect on stock price, Market Value Added has no significant effect on stock price and simultaneously Economic Value Added, Profitability, Market Value Added has a significant effect on stock price Keywords: Economic Value Added, Profitabilitas, Market Value Added, Stock Price

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Shah, Reeta, Arunima Haldar, and S. V. D. Nageswara Rao. "Economic value added: Corporate performance measurement tool." Corporate Board role duties and composition 11, no. 1 (2016): 47–58. http://dx.doi.org/10.22495/cbv11i1art5.

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Performance measurement matters in today’s complex business arena irrespective of the type, nature, and volume diversity in business. If the result of the performance measurement goes wrong due to the faulty or inaccurate selection of tool(s), then the total process will prove wrong in due time hence an attempt to evaluate Economic Value Added (EVA) as an alternative to traditional performance measure. Generally, it is believed that EVA is truly designed for large companies and is the best performance measure. The possible advantages, opportunities and limitations of using EVA as a performance measurement tool is discussed that may encourage the users/readers to incorporate EVA with their current setup to reap the potential benefits from it.

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Shah, Reeta, Arunima Haldar, and S. V. D. Nageswara Rao. "Economic value added: A financial flexibility tool." Corporate Ownership and Control 12, no. 1 (2014): 703–8. http://dx.doi.org/10.22495/cocv12i1c8p2.

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With increased emphasis on shareholder value addition, there has been an ongoing debate on choosing the right measure of corporate financial performance. There is need for a single measure of financial performance that not only measures corporate financial performance but also works as a financial flexibility tool. The financial performance measure employed by the firm measures the value generated by the firm. This necessitates the firms to choose the right performance tool which can reflect the accurate value added by the firm. We study the role and implications of Economic Value Added as a financial performance measure and further discuss its applicability as a tool for introducing financial flexibility. Flexibility is assessed by measuring the impact of organization’s competitiveness and performance. The findings reveal that EVA as a tool enables the corporate to differentiate between value-creating and value-destructing activities and helps managers in taking right decisions which enhances shareholder value. Thus, finally the research makes a case for managers to use EVA as a tool to provide additional information to investors. Interestingly, EVA can also be adapted as a corporate philosophy for motivating and educating employees

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Ramdani, Deni, and Hanung Eka Atmaja. "ECONOMIC VALUE ADDED SEBAGAI MANAJEMEN KONTROL STRATEGIS." Jurnal Riset Ekonomi Manajemen (REKOMEN) 2, no. 2 (May 2, 2019): 1–8. http://dx.doi.org/10.31002/rn.v2i2.1323.

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Keller, Bernd, and Andreas Plack. "Economic Value Added (EVA) als Unternehmenssteuerungsund -bewertungsmethode." Controlling und Management 45, no. 6 (November 2001): 347–51. http://dx.doi.org/10.1007/bf03254047.

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Spasevski, Nedeljka, Slađana Rakita, Tatjana Peulić, Nikola Puvača, Dušica Čolović, Vojislav Banjac, and Rade Jovanović. "Economic aspects of value-added egg production." Journal on Processing and Energy in Agriculture 23, no. 4 (2019): 195–98. http://dx.doi.org/10.5937/jpea1904195s.

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Pajoohi, Niloofar. "Economic Value Added from Theory to Action." Oman Chapter of Arabian Journal of Business and Management Review 1, no. 11 (June 2012): 1–4. http://dx.doi.org/10.12816/0002206.

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Dianty, Astari. "PENGARUH INTELLECTUAL CAPITAL TERHADAP ECONOMIC VALUE ADDED." In Search 20, no. 2 (November 1, 2021): 209–23. http://dx.doi.org/10.37278/insearch.v20i2.456.

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Tujuan dari penelitian ini adalah untuk menganalisis hubungan antara modal intelektual dengan economic value added pada perusahaan high tech dan low tech yang terdaftar pada Bursa Efek Indonesia. Populasi dalam penelitian ini adalah perusahaan high tech dan low tech yang terdaftar di Bursa Efek Indonesia periode 2012-2016. Metode pemilihan sampel yang digunakan adalah metode purposive sampling. Berdasarkan purposive sampling terdapat 196 perusahaan yang masuk kriteria selama masa observasi 2012-2016, sehingga terdapat 980 sampel. Teknik analisis data dilakukan dengan software Eviews versi 9. Berdasarkan hasil uji statistik, disimpulkan bahwa modal intelektual memiliki pengaruh yang positif dan signifikan terhadap economic value added. Berdasarkan kesimpulan tersebut, peneliti menyarankan agar perusahaan memiliki dan memanfaatkan komponen modal intelektual seperti, sumberdaya manusia berbasis pengetahuan, teknologi serta hubungan relasi bisnis sebagai bagian penting dalam menjalankan aktivitas bisnis.

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Silvia, Rina, and Novriani Wangka. "Economic Value Added and Market Value Added as A Measuring Tool for Financial Performance." International Journal of Social Science and Business 6, no. 1 (February 16, 2022): 135–41. http://dx.doi.org/10.23887/ijssb.v6i1.30371.

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Setiap perusahaan memiliki tujuan masing-masing yang ingin dicapai. Namun, tujuan utama dari sebuah perusahaan adalah untuk mendapatkan keuntungan dan keuntungan pemegang saham. Konsep EVA dan MVA dapat melengkapi analisis rasio keuangan karena dapat mengukur kinerja secara tepat dengan memperhatikan kepentingan pemegang saham, dengan konsep ini dapat diketahui berapa sebenarnya biaya yang harus dikeluarkan sehubungan dengan modal usaha perusahaan. Penelitian ini bertujuan untuk menganalisis kinerja keuangan distributor produk menggunakan metode Economic value added (EVA) dan metode Market Value Added (MVA). Jenis penelitian ini merupakan penelitian kuantitatif. Metode pengumpulan data menggunakan observasi. Pengamatan dilakukan pada distributor produk selama 2018-2019 dengan mengamati laporan keuangan triwulanan 1, 2 dan 3. Analisis statistik deskriptif digunakan untuk mencari nilai EVA dan MVA. Berdasarkan analisis kinerja keuangan dengan menggunakan metode EVA dan MVA menghasilkan nilai positif yang artinya perusahaan mampu menciptakan nilai tambah ekonomi bagi investornya, meskipun tergolong perusahaan yang baru merintis. Maka, kinerja keuangan menggunakan metode EVA dan MVA menghasilkan nilai positif yang artinya perusahaan mampu menciptakan nilai tambah ekonomi kepada para investornya, walaupun dikategorikan perusahaan yang baru merintis.

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46

Silvia, Rina, and Novriani Wangka. "Economic Value Added and Market Value Added as A Measuring Tool for Financial Performance." International Journal of Social Science and Business 6, no. 1 (February 16, 2022): 135–41. http://dx.doi.org/10.23887/ijssb.v6i1.30371.

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Setiap perusahaan memiliki tujuan masing-masing yang ingin dicapai. Namun, tujuan utama dari sebuah perusahaan adalah untuk mendapatkan keuntungan dan keuntungan pemegang saham. Konsep EVA dan MVA dapat melengkapi analisis rasio keuangan karena dapat mengukur kinerja secara tepat dengan memperhatikan kepentingan pemegang saham, dengan konsep ini dapat diketahui berapa sebenarnya biaya yang harus dikeluarkan sehubungan dengan modal usaha perusahaan. Penelitian ini bertujuan untuk menganalisis kinerja keuangan distributor produk menggunakan metode Economic value added (EVA) dan metode Market Value Added (MVA). Jenis penelitian ini merupakan penelitian kuantitatif. Metode pengumpulan data menggunakan observasi. Pengamatan dilakukan pada distributor produk selama 2018-2019 dengan mengamati laporan keuangan triwulanan 1, 2 dan 3. Analisis statistik deskriptif digunakan untuk mencari nilai EVA dan MVA. Berdasarkan analisis kinerja keuangan dengan menggunakan metode EVA dan MVA menghasilkan nilai positif yang artinya perusahaan mampu menciptakan nilai tambah ekonomi bagi investornya, meskipun tergolong perusahaan yang baru merintis. Maka, kinerja keuangan menggunakan metode EVA dan MVA menghasilkan nilai positif yang artinya perusahaan mampu menciptakan nilai tambah ekonomi kepada para investornya, walaupun dikategorikan perusahaan yang baru merintis.

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Widyanti, Yeni, Ryan Al Rachmat, and Eka Sevtia Mesta. "(Setahun) Bali United IPO: Analisis Economic Value Added (EVA) dan Market Value Added (MVA)." MBIA 19, no. 3 (December 28, 2020): 309–19. http://dx.doi.org/10.33557/mbia.v19i3.1138.

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This study aims to analyze the financial performance of the Bali United Football Club, which is the first football club in Indonesia to be listed on the Indonesia Stock Exchange (IDX) in 2019. The sample used in this study is PT Bali Bintang Sejahtera Tbk which is a company that manages Bali United football club. The type of data used is quantitative data obtained from the IDX website and the club consisting of financial reports 2019. The analysis technique is carried out with a quantitative descriptive method using the Economic Value Added (EVA) and Market Value Added (MVA) methods. The results of the analysis show that 2018 - 2019 has not been able to create added economic value for the company. This is indicated by the negative EVA value for two consecutive years. Whereas in 2020, which can be seen from the semester report per June 2020, the company's EVA value shows positive results, this is a good step for the company considering that the financial statements in the first semester of the company were able to produce a fairly high NOPAT, this also had an influence on the EVA value which positive which means the company has been able to create added value for the company. Abstrak Penelitian ini bertujuan untuk menganalisis kinerja keuangan Klub Sepak Bola Bali United yang merupakan klub sepak bola pertama di Indonesia yang listing di Bursa Efek Indonesia (BEI) pada tahun 2019. Sampel yang digunakan dalam penelitian ini adalah PT Bali Bintang Sejahtera Tbk yang merupakan induk perusahaan yang mengelola klub Bali United. Jenis data yang digunakan adalah data kuantitatif yang diperolah dari situs BEI dan klub yaitu laporan keungan tahun 2019. Tekknik analisis dilakukan dengan metode deskriptif kuantitatif yakni menggunakan metode Evonomic Value Added (EVA) dan Market Value Added (MVA). Hasil analisis menunjukkan tahun 2018 – 2019 belum bisa menciptakan nilai tambah ekonomi bagi perusahaan. Hal ini ditunjukkan dengan nilai EVA yang negatif selamat dua tahun berturut-turut. Sedangkan pada tahun 2020 yang bisa dilihat dari laporan semester per Juni 2020 nilai EVA perusahaan menunjukkan hasil yang positif hal ini merupakan langkah yang baik bagi perusahaan mengingat laporan keuangan pada semester pertama perusahaan mampu menghasilkan NOPAT yang cukup tinggi hal ini juga membawa pengaruh terhadap nilai EVA yang positif yang berarti perusahaan telah mampu menciptakan nilai tambah bagi perusahaan. Kata kunci: Kinerja Keuangan, EVA, MVA

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Hatane, Saarce Elsye, Maria Agustin, Vera Radja Kana, and Jean Marc Dautrey. "Do Value Added Intellectual Coefficient and Corporate Governance Contribute to Firm's Economic Value Added." Petra International Journal of Business Studies 2, no. 2 (November 1, 2019): 96–108. http://dx.doi.org/10.9744/ijbs.2.2.96-108.

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This study is about examining the influence of Intellectual Capital and Corporate Governance to EVA. Data used in this study were collected from a sample of 121 consumer goods companies in Indonesia and Malaysia from 2010 to 2017. Panel data multiple regression was performed to examine the research framework. The intellectual capital was measured by VAIC value, while the corporate governance was explained by the audit committee, remuneration board, and auditor quality and tenure. This study found that HCE, SCE, audit committee gender, remuneration size and remuneration gender had no effect on EVA in both Malaysian and Indonesian companies. In contrast, the audit committee size was found to affect the EVA of the companies in both countries. The CEE affected the company value of Malaysian companies while it had no effect on Indonesian companies. Audit quality and audit tenure had a positive effect only on Malaysian companies and none on Indonesian companies. This study used limited variables and a narrow business sector, thus the future research may expand the research model for other types of industries and apply the model in other countries.

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Primadonna Ratna Mutumanikam and Farhan Budi Kusuma. "Pengaruh Pengukuran Kinerja Keuangan Market Value Added Dan Economic Value Added Terhadap Harga Saham." JEBDEKER: Jurnal Ekonomi, Manajemen, Akuntansi, Bisnis Digital, Ekonomi Kreatif, Entrepreneur 2, no. 2 (June 21, 2022): 21–30. http://dx.doi.org/10.56456/jebdeker.v2i2.106.

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Tujuan dalam penelitian ini adalah untuk menganalisis pengaruh dari kinerja keuangan Market Value Added (MVA) dan menganalisis pengaruh dari Economic Value Added (EVA) terhadap harga saham. Sampel yang digunakan dalam penelitian ini sebanyak 8 sampel dari perusahaan manufaktur subsektor farmasi yang terdaftar di Bursa Efek Indonesia yang berasal dari populasi sebanyak 10 perusahaan manufaktur subsektor farmasi yang terdaftar di Bursa Efek Indonesia. Data yang dianalisis dalam penelitian ini diperoleh dari laporan keuangan manufaktur subsektor farmasi tahun 2016-2020. Adapun teknik yang digunakan dalam pengambilan sampel menggunakan purposive sampling. Metode yang digunakan dalam penelitian ini menggunakan deskriptif kuantitatif. Variabel bebas (Independent Variabel) adalah konsep dari metode Market Value Added (MVA) dan Economic Value Added (EVA). Variabel terikat (Dependesnt Variabel) adalah harga saham pada perusahan manufaktur sub sektor farmasi yang terdaftar di Bursa Efek Indonesia tahun 2016-2020. Hasil dari penelitian ini menemukan bahwa Market Value Added (MVA) berpengaruh positif dan signifikan terhadap harga saham pada perusahaan manufaktur subsektor farmasi pada tahun 2016 – 2020. Namun, berbeda dengan hasil dari Economic Value Added (EVA) yang tidak berpengaruh secara signifikan terhadap harga saham pada perusahaan manufaktur subsektor farmasi.

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Ghiselli Ricci, Roberto, and Carlo Alberto Magni. "Economic value added and systemic value added: symmetry, additive coherence and differences in performance." Applied Financial Economics Letters 2, no. 3 (May 2006): 151–54. http://dx.doi.org/10.1080/17446540500426797.

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