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Assesment of Financial Performance Using Du Pont System and Economic Value Added (EVA) in PT Matahari Department Store Tbk Period 2014-2018

Tugas Akhir, 059 / KPN / 2020
Undergraduate Theses from JBPTPPOLBAN / 2022-03-11 09:27:31
Oleh : Syania Nur Azizah - 175121060 (syania.azizah21@gmail.com)
Dibuat : 2022-03-11, dengan 4 file

Keyword : Du Pont System, Economic Value Added (EVA), Financial Performance.
Subjek : Du Pont System, Economic Value Added (EVA), Kinerja Keuangan.

Tujuan dari penelitian ini adalah untuk mengetahui penilaian kinerja keuangan dengan pendekatan Du Pont System dan Economic Value Added (EVA) Pada PT Matahari Department Store Tbk periode 2014-2018. Metode penelitian yang digunakan dalam penelitian ini ialah metode deskriptif kuantitatif dengan menggunakan data sekunder yaitu laporan keuangan PT Matahari Department Store Tbk periode 2014-2018 yang diperoleh dari website IDX. Berdasarkan hasil penelitian Du Pont System, Return on Assets (ROA) PT Matahari Department Store Tbk periode 2014-2018 berfluktuatif cenderung menurun. Jika dibandingkan dengan standar rata-rata industri perolehan ROA yang baik, ROA PT Matahari Department Store Tbk pada tahun 2014-2017 berada di atas standar rata-rata industri, sedangkan untuk tahun 2018 ROA PT Matahari Department Store Tbk berada di bawah standar rata-rata industri. Hal ini mengindikasikan perusahaan kurang efektif dalam mengelola asetnya dan mengontrol bebannya sehingga kenaikan beban lebih besar dari kenaikan pendapatan. Return on Equity (ROE) PT Matahari Department Store Tbk periode 2014-2018 mengalami penurunan selama tahun penelitian tetapi berada diatas standar rata-rata ROE industri. Kondisi ini mengindikasikan menurunnya efisisensi perusahaan dalam menghasilkan laba dari setiap unit ekuitas. Berdasarkan hasil penelitian, Economic Value Added (EVA) PT Matahari Department Store Tbk periode 2014-2018 memperoleh nilai yang positif walaupun perolehan EVA tahun 2017 dan 2018 menurun, hal ini mengindikasikan laba yang dihasilkan dapat memberikan nilai tambah ekonomis terhadap perusahaan.

Deskripsi Alternatif :

This purpose of this research is to find financial performance using the approach of Du Pont System and Economic Value Added (EVA) in PT Matahari Department Store Tbk for the period 2014-2018. The method for this research is a descriptive quantitative with use a secunder data from financial statement PT Matahari Department Store Tbk for five period, namely 2014-2018 obtained from the IDX website. The result that PT Matahari Department Store Tbk in the approach of Du Pont System, the calculation of Return on Assets (ROA) for the period 2014- 2018 there is a fluctuates tends to descrease. When compared with the good average standard ROA industry, the ROA of PT Matahari Department Store Tbk in 2014- 2017 is above the industry average. While for 2018, the ROA of PT Matahari Department Store Tbk was decline the industry standard average. This condition shows that the company is less effective in managing assets and controlling expensens, so that the increase in expenses is greater than the increase in income. The calculation of Return on Equity (ROE) for the period 2014-2018 there is a tends to decline but is above the ROE industry standard average. The condition shows that the company is decreased efficiency of in generating profit from equity. In the EVA analysis, PT Matahari Department Store Tbk for five period, namely 2014- 2018, obtained a positive value, even though in 2017 and 2018 the company’s EVA value is descreased. The condition shows that the company the profit generated can provide economic added value to the company.

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