PENILAIAN KINERJA KEUANGAN INDUSTRI CONSUMER GOODS SEBELUM DAN SESUDAH KRISIS DENGAN EVA

Abstract

The purpose of this research is to find out the difference of financial performance on consumer goods companies before and after the global crisis during the last three periods in 2008. The economic value added method (EVA) has been applied as the analysis. The data has been obtained from the financial statement in the form of balance sheet and profit and loss statement in the period of 2005, 2006, 2007, 2009, 2010, and 2011. Meanwhile, the companies which have been studied in this research i.e.: PT. Mandom Indonesia Tbk, PT. Mustika Ratu Tbk and PT. Unilever Indonesia Tbk are listed in Indonesia Stock Exchange. The result of the research shows that before and after the occurrence of the global crisis in 2008 on consumer goods companies do not have any significant difference of performance in economic value added (EVA) which is owned by the company. The absence of the difference of financial performance has been obtained from the result of the hypothesis test has been done by using paired sample t-test and the SPSS 20 program.
Keywords: EVA, Financial Performance and Crisis in 2008.