Analisis Economic Value Added dan Return on Asset (ROA) pada Kinerja Perusahaan Terbuka

Abstract

Analysis Du Pont is an integrated approach to financial ratio analysis. Research purposes to obtain empirical evidence and to determine whether a significant difference between the positive influence either directly or indirectly between the Economic Value Added (EVA) and Return on Assets (ROA) for the performance of the company. The method used in this research is descriptive quantitative approach. The data used in this research is secondary data by using the company's financial statements have been published in the Indonesia Stock Exchange. Du Pont analysis use in analyzing the performance of the company is to determine what components that affect the value of return on equity (ROE). The results show the value of ROE ten companies Tbk from December 2011 to March 2014 is positive and continuously increasing from year to year. EVA results illustrate that the ten companies Tbk managed to create value-added.