STUDI KOMPARATIF PENGUKURAN KINERJA PERUSAHAAN TERDIVERSIFIKASI DENGAN METODE EVA DAN MVA
Abstract: Corporate
Diversification is one of managers choice to improve their firms’ performance.
This study analyze firms’ performance of diversified company with Economic
Value Added (EVA) and Market Value Added (MVA) in a sample of 47 firms’ from
year 2013 to 2014. EVA and MVA have benefits than financial ratio measures
because EVA and MVA method calculated cost of capital from the company and
market value. Result of this study found that average EVA and MVA value of
diversified company has positive. Positive value indicate that company success
to improve their performance through diversification strategy.
Penulis: RONY RUSTAMADJI, Susi
Handayani
Kode Jurnal: jpakuntansidd150657
