Economic Value Added Sebagai Ukuran Keberhasilan Kinerja Manajemen Perusahaan

Lisa Linawati Utomo
Journal article Jurnal Akuntansi dan Keuangan Universitas Kristen Petra • Mei 1999 Indonesia


The company's performance is mostly measured by analysis based on the financial ratio for a specific period. This type of measurement is highly dependent upon the accounting methods used in preparing the financial statement. Therefore a company's performance often looks good and improving overtime, but in reality its performance is deteriorating. The unreliable accounting measure needs an improved performance measure that will recognize and encourage management actions and strategies to increase the overall value of the company and ultimately to punish any activity that reduce value. The introduction of Economic Value Added (EVA) has been very relevant recently because based on its definition, EVA measures the amount of value added created by specific action or strategy taken in a company. EVA is also used in the process of goal setting, capital budgeting, performance assessment, and most importantly, incentive compensation within a company. Its implication to the overall being of a company is so important these days that it should not be overlooked when companies plan their strategies.


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Jurnal Akuntansi dan Keuangan Universitas Kristen Petra

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