Analisis Kinerja Keuangan Dengan Menggunakan Metode Economic Value Added Pada PT Bank Negara Indonesia (Persero) Tbk

Abstract

The purpose of this study is to determine the company financial performance using EVA method. The method used in this study is descriptive quantitative approach. The object of this study is PT Bank Negara Indonesia (Persero) Tbk period 2016-2020. The data used secondary data obtained from the company financial statement and income statement by official website of PT BNI (Persero) Tbk. The data analysis used is by finding the value of NOPAT, Invested Capital, WACC and Capital Charges then can be analyzed value creation based on EVA calculation that have been obtained. The result of the study indicate that in 2016 the EVA generated amount to Rp. 5.311.226,82. In 2017 EVA generated Rp. 6.529.991,96. In 2018 EVA generated Rp.7.227.771,61. In 2019 EVA generated is Rp. 6.367.022,24. In 2020 EVA generated is (Rp. 357.084,71) so it can be concluded that the company financial performance using EVA method in 2016-2019 manage to create economic value added and increased every year except in 2019 but still a positive value. Unfortunately in 2020 EVA decreased to (Rp. 357.084,71) and negative value (EVA<0). It shows that the company financial statement PT BNI (Persero) Tbk in 2020 is not able to produce economic added to the company, mainly to shareholder and investor.