PERBANDINGAN KINERJA KEUANGAN PERUSAHAAN BERDASARKAN RETURN ON ASSET(ROA) DENGAN ECONOMIC VALUE ADDED(EVA) (Studi Kasus Pada Perusahaan Di Indonesia Yang Termasuk Dalam Perusahaan Terbesar Versi Majalah Forbes 2016 Pada Laporan Keuangan Tahun 2014-2016)

Abstract

This study aimed to measure is to know how the coperasion between the company’s financial performance with using Return On Asset , and Economic Value Added. This type of research use in this research is descriptive. The population in this research was company’s in Indonesia listed in the biggest company’s in the world version of Forbes magazine 2016. The sample used in form of data PT. BRI,Tbk, PT BNI,Tbk , PT Mandiri,Tbk , PT BCA,Tbk period 2014-2016. Based on the results of the research explained that the comparison result between,ROA and EVA showed that the companies have to apply the EVA as a means in measuring the company’s performance.. EVA was considered better because it takes equity cost into account while ROA dosen’t.

Keyword: Return on asset, economic value added.