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ANALISIS PERBANDINGAN PENGUKURAN KINERJA PERUSAHAAN PT. INDOFOOD SUKSES MAKMUR, TBK DAN PT. TIGA PILAR SEJAHTERA FOOD, TBK MENGGUNAKAN METODE ECONOMIC VALUE ADDED, PERIODE 2012-2014

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ABSTRACT COMPARATIVE ANALYSIS OF FINANCIAL PERFORMANCE MEASUREMENT COMPANY: PT. INDOFOOD SUKSES MAKMUR, TBKAND PT. TIGA PILAR SEJAHTERA FOOD, TBKUSING METHOD ECONOMIC VALUE ADDED (EVA), PERIOD 201-2014 Written by : Edy Syaputra Sinaga Nim: 1232064 The aim of this research to determine the performance appraisal company is able to create economic value added method used Economic Value Added (EVA) at PT. Indofood Sukses Makmur, Tbk and PT. Tiga Pilar Sejahtera Food, Tbk. The method in this research is comparative descriptive. Data collected by the author from secondary data sourch, that is data published by Indonesia stock exchange. In this study the author abtained document is the annual financial statement of both companies of both companies to get information about financial statement, income statemet, exchanges in equity and cash flow. The result of this research showed that the performance appraisal company at PT. Indofood Sukses Makmur, Tbk period 2012-2014 as able to produce value added which operating profit after tax is able to full fill the cost of capital which released the company so the value of EVA is positive. Which PT. Indofood Sukses Makmur, Tbk in 2012 EVA Rp.932.938,711 and in 2013 decline becoming Rp 810.237,76 and in 2014 increase becoming Rp 1.095.190,478. While PT. Tiga Pilar Sejahtera Food, Tbk in 2012 EVA Rp 79.259,628 and in 2013 Rp 96.149,28 and in 2014 decreased becoming Rp 80.292,486. Key Words: Financial Performance Measurement, EVA.