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PERBANDINGAN ANTARA RETURN ON ASSETS (ROA) DENGAN ECONOMIC VALUE ADDED (EVA) DALAM MENILAI KINERJA PERUSAHAAN (Studi pada Perusahaan Farmasi yang Terdaftar di Bursa Efek Indonesia)

JURNAL AKUNTANSI DAN KEUANGAN · Vol. 2 No. 1 (2017)

DOI
10.33772/jak-uho.v2i1.2673
ISSN
2503-1635
Published
2017-09-18
Publisher
Universitas Halu Oleo
Language
eng

Abstract

This study aimed to compare the financial performance of pharmaceutical companies listed on the Indonesian Stock Exchange by using ROA and EVA. The population in this study is a pharmaceutical company listed on the Indonesia Stock Exchange. A total of five samples were obtained by using purposive sampling. In analyzing the data used is descriptive analysis method.From the calculation of Return on Assets (ROA) shows that five pharmaceutical companies listed on the exchange effect of Indonesia average ROA is positive, while the calculation of Economic Value Added (EVA) shows that five pharmaceutical companies listed on the exchange effect of Indonesia average EVA is positive. The research is based on the calculation of Economic Value Added (EVA) can already be used in the assessment of performance company particularly in assessing the interests of shareholders. Keyword: return on assets, economic value added, performance company

Collaboration network of the authors

40 authors · 106 co-authorship links · showing the 40 most connected

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  • Institut Agama Islam Negeri Kendari
  • Universitas Halu Oleo
  • Universitas Muslim Indonesia
  • Sriwijaya University
  • Politeknik Negeri Madiun
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Husin husinAffiliation unknown3
Sulvariany TamburakaAffiliation unknown3
Hasbuddin HasbuddinAffiliation unknown2
Yuli Lestari LabanguAffiliation unknown2
Erwin HadisantosoAffiliation unknown2
Lilis JuliaAffiliation unknown2
Muhalip -Affiliation unknown1
Mulyati AkibAffiliation unknown1
Abdul Azis MuthalibAffiliation unknown1
Sri WidatiAffiliation unknown1
Safriaddin SafriaddinAffiliation unknown1
La Ode AntoAffiliation unknown1
. ElfinAffiliation unknown1
. HusinAffiliation unknown1
Ernawati ErnawatiInstitut Agama Islam Negeri Kendari1
Salmiyanti RuslanAffiliation unknown1
Rosnawintang RosnawintangAffiliation unknown1
Teddy RonalAffiliation unknown1
Sri Wahyuni SalehAffiliation unknown1
Sunartin SunartinAffiliation unknown1
Lia HanifaAffiliation unknown1
Arifuddin ArifuddinUniversitas Halu Oleo1
Tuti DharmawatiAffiliation unknown1
Safaruddin SafaruddinUniversitas Muslim Indonesia1
Intihanah IntihanahAffiliation unknown1
Sitti NurnaluriAffiliation unknown1
Rika AmaliaAffiliation unknown1
Erwin ErwinSriwijaya University1
Vina Olivia PebriyantiAffiliation unknown1
Ulfa RahmawatiPoliteknik Negeri Madiun1
Ishak AwaluddinAffiliation unknown1
Nur AsniAffiliation unknown1
Firmansyah GunturAffiliation unknown1
Yuli Lestari LabanguAffiliation unknown1
Iffah Zatil IsmahAffiliation unknown1
Wa Ode AswatiAffiliation unknown1
Anggun Lia SasmitaAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ojs.uho.ac.id/index.php/jak-uho/oai, first harvested 31 Okt 2026, last seen 31 Okt 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">PERBANDINGAN ANTARA RETURN ON ASSETS (ROA) DENGAN ECONOMIC VALUE ADDED (EVA) DALAM MENILAI KINERJA PERUSAHAAN  (Studi pada Perusahaan Farmasi yang Terdaftar di Bursa Efek Indonesia)</dc:title>
	<dc:creator>Wawo, Andi Basru</dc:creator>
	<dc:creator>Nurdin, Emillia</dc:creator>
	<dc:creator>Saraswati, Febby Annisa</dc:creator>
	<dc:description xml:lang="en-US">This study aimed to compare the financial performance of pharmaceutical companies listed on the Indonesian Stock Exchange by using ROA and EVA. The population in this study is a pharmaceutical company listed on the Indonesia Stock Exchange. A total of five samples were obtained by using purposive sampling. In analyzing the data used is descriptive analysis method.From the calculation of Return on Assets (ROA) shows that five pharmaceutical companies listed on the exchange effect of Indonesia average ROA is positive, while the calculation of Economic Value Added (EVA) shows that five pharmaceutical companies listed on the exchange effect of Indonesia average EVA is positive. The research is based on the calculation of Economic Value Added (EVA) can already be used in the assessment of performance company particularly in assessing the interests of shareholders. Keyword: return on assets, economic value added, performance company</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Halu Oleo</dc:publisher>
	<dc:contributor xml:lang="en-US"></dc:contributor>
	<dc:date>2017-09-18</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ojs.uho.ac.id/index.php/jak-uho/article/view/2673</dc:identifier>
	<dc:identifier>10.33772/jak-uho.v2i1.2673</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI DAN KEUANGAN; Vol 2, No 1 (2017): FEBRUARY 2017</dc:source>
	<dc:source>2503-1635</dc:source>
	<dc:source>10.33772/jak-uho.v2i1</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ojs.uho.ac.id/index.php/jak-uho/article/view/2673/1990</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2017 JURNAL AKUNTANSI DAN KEUANGAN</dc:rights>
</oai_dc:dc>