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ANALISIS LAPORAN KEUANGANDENGANMETODEECONOMIC VALUE ADDED UNTUK MENGUKUR KINERJA KEUANGAN INDUSTRI SEMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2016

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ABSTRACT ANALYSIS OF FINANCIAL STATEMENT WITH ECONOMIC VALUE ADDED METHOD TO MEASURE FINANCIAL PERFORMANCE OF CEMENT INDUSTRY IN INDONESIA STOCK EXCHANGE LIST 2012-2016 Written by: Jeffry Hatulusan Manalu NIM: 1332041 This research was purposed to find out how the analysis financial statement being done with Economic Value Added (EVA) method to measured the financial performance. The method of this research was descriptive comparative method. The variable of research were EVA and Financial statement. The data that was being used is secondary data from financial statement of Industri Semen Indonesia on 2012-2016. The applied of analysis was static descriptive comparative. The population of this research were from Industri Semen Indonesia which are listed in Indonesia stock exchange with sample of financial statement of PT. Indocement Tunggal Prakarsa, Tbk, PT. Semen Baturaja, Tbk, PT. Holcim Indonesia, Tbk, PT. Semen Indonesia, Tbk 2012-2016. According to the final statistic result that was being done by the researcher, the value of EVA in Cement industry that was being researched are having fluctuation in each companies PT. Indocement Tunggal Prakarsa, Tbk Rp103.646.000.000, PT. Semen Baturaja, Tbk Rp129.220.938.000, PT. Holcim Indonesia Rp.99.337.000.000, PT. Semen Indonesia Rp3.170.059.504.000. The Industry that has highest enhancement value of EVA was PT. Semen Indonesia, Tbk with Rp3.170.059.504.000 and the lowest value of EVA was obtained in PT. Holcim Indonesia,Tbk Rp99.337.000.000. Keywords: Economic Value Added, Financial performance , Cement Industry