Proceedings of the 1st International Conference on Accounting, Management and Entrepreneurship (ICAMER 2019)

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An Analysis of Economic Value Added Method as a Tool of Measurement of Profitability Comparison (Case Study at Telecommunication Company Listed on the Indonesia Stock Exchange Period 2013–2018)

Authors
Aoliyah Firasati
Corresponding Author
Aoliyah Firasati
Available Online 16 March 2020.
DOI
10.2991/aebmr.k.200305.008How to use a DOI?
Keywords
Economic Value Added (EVA), Net Operating Profit After Tax (NOPAT), Capital Charges (CC)
Abstract

This study aims to measure the profitability comparisons between the companies based on the analysis method of Economic Value Added (EVA) during the period 2013 to 2018 5 at telecommunications companies listed on the Indonesia Stock Exchange (IDX). The method used is descriptive analysis using time series data. The results of this study indicate that there is profitability comparison between telecommunications companies namely PT. Telekomunikasi Indonesia Tbk where its profitability is better that the value of EVA during six years is positive or EVA > 1 compared to other telecommunications Therefore, it can be said that PT. Telekomunikasi Indonesia Tbk. The poorest profitability of the company is PT. Smartfren Telecom Tbk, thus, the additional value for the company has not reached perfectly. Moreover, it can be seen that between PT. Telekomunikasi Indonesia Tbk and PT. Smartfren Telecom Tbk. have significant differences due to the level of profitability at PT. Smartfren Telecom Tbk. that is worse than PT. Telekomunikasi Indonesia Tbk, which continues to generate positive EVA every year due to a better profit level.

Copyright
© 2020, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the 1st International Conference on Accounting, Management and Entrepreneurship (ICAMER 2019)
Series
Advances in Economics, Business and Management Research
Publication Date
16 March 2020
ISBN
10.2991/aebmr.k.200305.008
ISSN
2352-5428
DOI
10.2991/aebmr.k.200305.008How to use a DOI?
Copyright
© 2020, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

risenwbib
TY  - CONF
AU  - Aoliyah Firasati
PY  - 2020
DA  - 2020/03/16
TI  - An Analysis of Economic Value Added Method as a Tool of Measurement of Profitability Comparison (Case Study at Telecommunication Company Listed on the Indonesia Stock Exchange Period 2013–2018)
BT  - Proceedings of the 1st International Conference on Accounting, Management and Entrepreneurship (ICAMER 2019)
PB  - Atlantis Press
SP  - 29
EP  - 32
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200305.008
DO  - 10.2991/aebmr.k.200305.008
ID  - Firasati2020
ER  -