Penggunaan Analisis Rasio Keuangan Dan Market Value Added Sebagai Dasar Penilaian Kinerja Keuangan Perusahaan (Studi Pada PT Wijaya Karya (Persero), Tbk Periode 2011-2013)

Abstract

Financial ratio and market value added (MVA) are measuring instruments used in financial performance assessment. Financial ratio analysis as an internal analysis is able to describe the level of health and financial position of the company. MVA as an external analysis describes the ability of management to create market value-added. PT Wijaya Karya (Persero), Tbk was selected as a object research. The obtained financial performance result continues to change, with increase and decrease in company's performance. Company financial performance showed a fairly good state, in terms quick ratio values that approaches the minimum standards and the profitability ratio have continued to increase. In addition, positive MVA indicates that management has been able to increase shareholder's wealth by creating market value-added