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JIRA ANALISIS KINERJA KEUANGAN SEBAGAI SALAH SATU DASAR PENGAMBILAN KEPUTUSAN INVESTASI (STUDI KASUS PADA PERUSAHAAN FOOD AND BEVERAGES YANG TERDAFTAR DI BEI)
The purpose of this research is to find out the financial performance of food and beverages companies which are
listed in Indonesia Stock Exchange by using profitability, solvability ratio analysis, and EVA concept. Three
companies which have been selected as the research object are PT.Cahaya Kalbar Tbk, PT.Prasidha Aneka Niaga
Tbk, and PT.Sekar Laut Tbk during the years of 2008 – 2012. The method in this research uses qualitative
research method since it does not test any hypothesis; the research is carried out by analyzing financial
statements . Based on the result of research which has been carried out by using profitability and solvability ratio
analysis show that the financial performance of these three companies are well. Nevertheless this calculation is
not similar to the calculation result of EVA which shows that PT Cahaya Kalbar Tbk, and PT Prasidha Aneka
Niaga Tbk, do not always have positive EVA value, while the EVA value of PT Sekar Laut Tbk tend to be
negative. It can be concluded from the above discussion that by performing EVA and financial ratio analysis can
be used as one of the foundations to make either the investment decision or financing both to potential investors
and creditors.
Keywords: Financial Performance, Profitability Ratio, Solvability Ratio, and EVA Concept
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