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ANALISIS LAPORAN KEUANGAN DENGAN METODE EVA (ECONOMIC VALUE ADDED) DALAM MENGUKUR KINERJA KEUANGAN PADA INDUSTRI PAKAN TERNAK YANG TERDAFTAR DI BEI TAHUN 2012-2016

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ABSTRACT ANALYSIS OF FINANCIAL STATEMENTS WITH ECONOMIC VALUE ADDED (EVA) METHODS IN MEASURING FINANCIAL PERFORMANCE OF LIVESTOCK FEED INDUSTRY IN BEI YEAR 2012-2016 Written by: Foreestin Afriani Sagala 1432199 This study aims to analyze the performance of financial statements using the method of Economic Value Added (EVA) in measuring financial performance. Methods in this research using descriptive method komperatif. The research variables are EVA and financial report. The data used are secondary data from the financial statements of the animal feed industry during the period 2012-2016. The analysis used is comparative descriptive statistic. Population in this research is animal feed industry registered in Indonesia Stock Exchange (BEI) and sample financial report of PT. Charoen Pokphand Indonesia, Tbk, PT. Japfa Comfeed Indonesia, Tbk, PT. Malindo Feedmill, Tbk, PT. Sierad Produce, Tbk during the period 2012-2016. Based on the results of statistical analysis conducted by the authors, that the value of EVA in the animal feed industry that has been studied fluctuates every company, PT. Charoen Pokphand Indonesia, Tbk Rp.2,424,736, PT. Japfa Comfeed Indonesia, Tbk Rp.1,345,324, PT. Malindo Feedmill, Tbk Rp. 103,413,604, PT. Sierad Produce, Tbk Rp.147,188,872,181. The highest EVA value is at PT. Sierad Produce, Tbk Rp. 147,188,872,181 and the lowest EVA value is at PT. Japfa Comfeed Indonesia, Tbk RP. 1,345,324. Keyword: Analysis Of Financial Statements With Economic Value Added