PENILAIAN KINERJA KEUANGAN PERUSAHAAN DENGAN MENGGUNAKAN METODE MARKET VALUE ADDED (MVA)
Abstract: Since traditional
accounting method could
lead to misleading
conclusion, Stern, Stewart &
Co created a
new method named
Market Value Added (MVA). MVA assists managers to focus on
valuable activities and to evaluate performance based on company performance evaluation maximizer.
MVA is an absolute substraction
between company market
value with invested capital. MVA
reflects public shares
times substraction of
share price and shares
economic book value
of each shares.
The MVA could
be a better reference for
sharehoders for considering
whether a company
could give profit or
loss against invested
capital. Shareholders could
calculate addition or substract
on true value of company real condition with the MVA method.
Keywords: Market Value
Added (MVA), Market
Value, Invested Capital, Book Value
Penulis: Jacinta Winarto
Kode Jurnal: jpmanajemendd050013
Pesan jurnal yang anda butuhkan disini.... >>> KLIK DISINI <<<
