EVALUASI KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR DENGAN MENGGUNAKAN METODE ECONOMIC VALUE ADDED

This study aims to evaluate the financial performance of manufacturing companies using the Economic Value Added (EVA) method. The research method used in this study is a quantitative method, with a descriptive approach. This study was conducted by collecting, processing, simplifying, presenting, analyzing financial reports and determining the company's financial performance using the Economic Value Added (EVA) calculation method in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023. The samples used in this study were PT. Solusi Bangun Indonesia Tbk, PT. Indah Kiat Pulp and Paper Tbk, PT. Duta Pertiwi Nusantara, Tbk, and PT. Yana Prima Hasta Persada Tbk. The results of this study are PT. Solusi Bangun Indonesia Tbk, PT. Indah Kiat Pulp and Paper Tbk, and PT. Duta Pertiwi Nusantara Tbk have positive EVA values during the 2019-2023 period. While PT. Yana Prima Hasta Persada has a negative EVA value in 2020.