Penilaian Kinerja Keuangan Berdasarkan Metode EVA (Economic Value Added) dan MVA (Market Value Added) pada PT Bank Negara Indonesia (Persero) Tbk Periode 2020-2022

Abstract

This research is entitled “Financial Performance Assessment Based on Economic Value Added (EVA) and Market Value Added (MVA) Methods at PT Bank Negara Indonesia (Persero) Tbk Period 2020-2022”. The purpose of this study was to determine the financial performance of PT Bank Negara Indonesia (Persero) Tbk in terms of financial statements using the Economic Value Added (EVA) and Market Value Added (MVA) methods. The data used in this study is secondary data obtained through the official website of Bank Negara Indonesia and analyzed using EVA and MVA methods. The results showed that, (1) PT Bank Negara Indonesia (Persero) Tbk's EVA for the 2020-2022 period was positive, meaning that it was able to provide economic added value and succeeded in producing good financial performance. (2) The MVA of PT Bank Negara Indonesia (Persero) Tbk in 2020-2022 is positive that the performance of the management of PT Bank Negara Indonesia (Persero) Tbk is successful in maximizing investor wealth while in 2021 it is negative meaning that the performance of the management of PT Bank Negara Indonesia ( Persero) Tbk managed to maximize the wealth of investors.