Analisis Kinerja Keuangan PT Charoen Phokpand Indonesia Tbk (Persero) Periode 2008-2012

Abstract

Financial analysis is used to see how effective the performance of management in a company. Financial measurement using financial ratios is considered not enough provide overall creation of shareholder wealth. a measurement has to be completed by Economic Value Added (EVA) and Market Value Added (MVA). This research is conducted on PT Charoen Phokpand Indonesia. It aims to look at the financial performance of the company through the financial ratios measuring instruments, EVA and MVA. Its also see both of the relationship between ratios and EVA and between EVA and MVA. The study yielded information that the whole of the 2008 to 2012 financial ratios, EVA and MVA tend to increase. It inform the company financial performances is good. Financial ratios that affect EVA is only ROE, the corellation is positive. If the ROE increased 1 percent, the EVA would also increase 5 497 504 millions. This analysis also found that between EVA and MVA is not significantly related.