文章基本信息

标题：Perspektif Kritis Keuangan Perusahaan Property dan Real Estate
本地全文：下载
作者：Moh Yudi Mahadianto ; Wahyudi Pratama ; Mardi Mardi 等
期刊名称：Jurnal Kajian Akuntansi
印刷版ISSN：2579-9975
电子版ISSN：2579-9991
出版年度：2020
卷号：4
期号：1
页码：99-110
DOI：10.33603/jka.v4i1.3376
出版社：Lembaga Penelitian Universitas Swadaya Gunung Jati
摘要：This research aims to test the company's financial performance using Economic Value Added and Financial Value Added. This study is a descriptive study with a quantitative approach. The object of this study is a Property dan Real Estate company listed on the Indonesia Stock Exchange and the Singapore Exchange period 2015-2017. Selection of the sample in this research is done by using purposive sampling technique acquired 36 companies listed in Indonesia Stock Exchange and Singapore Exchange 35 period 2015-2017. From the calculation of Economic Value Added are 20 companies have a value of positive Economic Value Added listed on the Indonesia Stock Exchange and 8 companies that have a value that is positive Economic Value Added listed on the Singapore Exchange, signifies the company is able to generate economic added value for shareholders and investors. Meanwhile the results of calculation of Financial Value Added 24 companies have a value of Financial Value Added positive listed on the Indonesia Stock Exchange and 10 companies that have a value of Financial Value Added positive listed on the Singapore Exchange, signaling the company is able to generate added value for net profit and depreciation able to cover the equivalent depreciation.
关键词：Economic value added; Value added financial; Financial performance.