ANALISIS PERBANDINGAN ANTARA ECONOMIC VALUE ADDED (EVA) DENGAN RETURN ON ASSET (ROA) DALAM MENILAI KINERJA KEUANGAN PERBANKAN TAHUN 2014-2017 PADA BANK BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)

Abstract

This study aims to assess the financial performance of bank by using the method
of Economic Value Added (EVA) and Return On Assets (ROA). The method used in this
study is comparative method / comparison. Scope of this research is BUMN bank listed
on Indonesia Stock Exchange.
Based on the research result of sig-2 tailed 0,271. This means more than a
significant requirement of 0,005 which means there can difference between financial
performance by using the method of EVA and ROA. From the results of EVA’S and ROA
calculation shows that all banks have a positive average.