ANALISIS PERBANDINGAN KINERJA KEUANGAN MENGGUNAKAN METODE ECONOMIC VALUE ADDED DAN MARKET VALUE ADDED PADA BANK BUMN DAN BANK BUSN YANG TERCATAT DI BEI PERIODE 2016-2020 --

ABSTRAK
Anjali Soenaya Nur Deva (2021) “Analisis Dan Perbandingan Kinerja Keuangan Menggunakan Metode Economic Value Added Dan Market Value Added Pada Bank Bumn Dan Bank Busn Yang Tercatat Di Bei Periode 2016-2020”. Jurusan Akuntansi, Program Studi Keuangan Dan Perbankan. Politeknik Negeri Samarinda, Bapak Dr. Sudarlan, SE., MT Selaku Dosen Pembimbing I dan Bapak Rifadin Noor, S.E., M.Si. Selaku Dosen Pembimbing II.
Penelitian ini bertujuan untuk menilai kinerja keuangan dan menemukan perbedaan kinerja keuangan berdasarkan analisis Economic Value Added (EVA) dan Market Value Added (MVA) antara Bank BUMN dengan Bank BUSN yang telah terdaftar di Bursa Efek Indonesia (BEI) selama tahun 2016 sampai dengan tahun 2020. Jenis Penelitian ini ialah komparatif deskriptif dengan pendekatan kuantitatif. Adapun sumber data yang dipakai yaitu sumber data sekunder dengan pendekatan pengumpulan data berupa metode dokumentasi. Sampel diambil dengan teknik purposive sampling. Berdasarkan kriteria pengambilan sampel, maka jumlah sampel yang digunakan dalam penelitian ini sebanyak 8 bank. Hasil penelitian menunjukkan bahwa perbandingan kinerja keuangan bank antara Bank BUMN dengan Bank BUSN berdasarkan nilai EVA terdapat perbedaan yang signifikan. Namun untuk nilai MVA antara Bank BUMN dengan Bank BUSN tidak terdapat perbedaan yang signifikan.
Kata Kunci: Kinerja Keuangan, Economic Value Added (EVA), Market Value Added (MVA).
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ABSTRACT
Anjali Soenaya Nur Deva (2021) “Analysis And Comparison Of Financial Performance Using The Economic Value Added And Market Value Added Methods On Soe Bank And Busn Bank Listed On The Idx For The 2016-2020 Period”. Accounting Department, Finance and Banking Study Program. Samarinda State Polytechnic, Bapak Dr. Sudarlan, SE., MT As a Supervisor I and Rifadin Noor, S.E., M.Si. As a Supervisor II.
This research aimed to assess and find financial performance differences in the financial performance based on analysis of Economic Value Added and Market Value added between Government-owned banks and National private banks listed in Indonesia Stock Exchange during the years 2016 to 2020. This type of research is descriptive comparative with a quantitative approach. The data sources used are secondary data sources with data collection methods in the form of documentation methods. Samples were taken by purposive sampling technique. Based on the sampling criteria, then the number of samples used in this research as many as 8 banks. The analysis technique used was the Independent Sample T-test. The result of the analysis showed that comparative financial performance between Government-owned banks and National private banks based on Economic Value Added showed a significant difference. But on Market Value Added did not show a significant difference.
Keywords: Financial Performance, Economic Value Added (EVA), Market Value Added (MVA).