Penilaian Kinerja Keuangan Menggunakan System DuPont dan Metode Economic Value Added (EVA) pada PT. Krakatau Steel TBK

Abstrak

This study aims to determine the Financial Performance Rating Using the Du Pont System and Economic Value Added (EVA) Method at PT. Krakatau Tbk which was listed on the Indonesia Stock Exchange (IDX) for the 2013-2018 period. This study uses a descriptive type of statistical analysis research with a quantitative approach. the population in this study amounted

to 16 companies. This study uses financial report data with time series for the last 5 years. Sampling in this study used a purposive random sampling technique. The sample of this research is PT. Krakatau Steel Tbk. Period 2013-2018.

The results of this study are a comparison of the financial performance of PT. Krakatau Steel Tbk which is listed on the IDX through the Du Pont and EVA approach to produce the same value. The Du Pont method in this study is said to be the same compared to the EVA method, because the average value of Du Pont in PT. Krakatau Steel Tbk which is listed on the IDX is equally below the Du Pont and EVA industry standard values.