Analisis Hubungan Economic Value Added (EVA) Dengan Market Value Added (MVA) Pada Perusahaan Manufaktur Sektor Barang Konsumsi Dan Telekomunikasi Yang Terdaftar Dalam Lq-45

Abstract

The development of increasingly rapid and complex economy from time to time. It can be seen from the increasing trade in almost all commodities. The development of the technology used to strengthen the economic competitiveness and faster information to make a firm can continue to compete to maintain their existence. Under these conditions requires the companies to make corrections in all fields. One is the area of financial management. Analysis tool used is the Economic Value Added (EVA) and Market Value Addad (MVA). EVA analysis is a tool that can be used as a measure of the success of the management role in the company. MVA analysis is used to measure the management in creating wealth owners (shareholders) The data used are secondary data from company financial statements Manufacturing Sectors Consumer goods and Telecommunications in 2006 until 2010. Analyze the correlation of Economic Value Added (EVA) and Market Cvalue Added (MVA). The results showed that there was in the Manufacturing Sector Consumer Goods companies and telecoms that are listed in the LQ-45, no significant correlation between the Economic Value Adde (EVA) and Market Value Added (MVA).