文章基本信息

标题：Analisis Perbandingan Kinerja Keuangan Sebelum Dan Sesudah Merger Dengan Menggunakan Metode Economic Value Added (Eva) Dan Market Value Added (Mva) Pada Pt Unilever Indonesia Tbk
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作者：Rakhmi Ayu Zulvina ; Musdholifah Musdholifah
期刊名称：Akrual: Jurnal Akuntansi
印刷版ISSN：2085-9643
电子版ISSN：2502-6380
出版年度：2010
卷号：1
期号：2
页码：137-157
DOI：10.26740/jaj.v1n2.p137-157
出版社：Universitas Negeri Surabaya
摘要：Merger is a decision to combine or merge two or more companies into one new company.One of the merged company in Indonesia is PT Unilever Indonesia Tbk with PT Knorr Indonesia in 2004.To identify and analyze it, EVA and MVA method is used, then the results of the calculations tested using normality test statistical tool kolmogorov smirnov, and carried out by means of differential test paired samples T-test.The increase of EVA before and after the merger worth 125.30%.While the increase in MVA before and after the merger worth 227.33%.Increasing the value of MVA was more due to the company's market value, which is reflected in the share price and listed share, although not free from invested capital in the company.
其他摘要：Abstract Merger is a decision to combine or merge two or more companies into one new company. One of the merged company in Indonesia is PT Unilever Indonesia Tbk with PT Knorr Indonesia in 2004. To identify and analyze it, EVA and MVA method is used, then the results of the calculations tested using normality test statistical tool kolmogorov smirnov, and carried out by means of differential test paired samples T-test.The increase of EVA before and after the merger worth 125.30%. While the increase in MVA before and after the merger worth 227.33%. Increasing the value of MVA was more due to the company's market value, which is reflected in the share price and listed share, although not free from invested capital in the company
关键词：financial performance; merger; EVA; MVA
其他关键词：financial performance;merger;EVA;MVA