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ANALISIS ECONOMIC VALUE ADDED (EVA) DAN FINANCIAL VALUE ADDED (FVA) DALAM MENGUKUR KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR SUB SEKTOR PLASTIK DAN KEMASAN YANG TERDAFTAR DI BEI PADA TAHUN 2012-2016

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ABSTRACT ANALYSIS OF ECONOMIC VALUE ADDED (EVA) AND FINANCIAL VALUE ADDED (FVA) IN MEASURING FINANCIAL PERFORMANCE MANUFACTURING COMPANY SUB SECTOR PLASTIC AND PACKAGING LISTED IN INDONESIA STOCK EXCHANGE DURING THE PERIOD 2012-2016 Written By: Yunitra Angraini Simanjuntak NIM: 1432128 Assessment of financial performance has been widely used the concept of Economic Value Added (EVA). And for Financial Value Added (FVA) is still rarely used. So this study aims to describe and explain how the application of Economic Value Added (EVA) and Financial Value Added (FVA) in measuring the financial performance of the company. This research took samples on plastic and packaging sub-sector companies listed on Indonesia Stock Exchange (IDX) in 2012-2016. In this research using purposive sampling technique and there are 7 companies that meet the criteria of PT Asiaplast Industries Tbk, PT Champion Pacific Indonesia Tbk , PT Indopoly Swakarsa Industry Tbk, PT Berlina Tbk, PT Siwani Makmur Tbk, PT Yanaprima Hastapersada Tbk, PT Lotte Chemical Titan Tbk. The results show that there is a difference between EVA and FVA for the period 2012 to 2016. Keywords: Economic Value Added (EVA), Financial Value Added (FVA), Financial Performance.