Analisis Perbandingan Kinerja Keuangan Sebelum Dan Sesudah Merger Dengan Menggunakan Metode Economic Value Added (Eva) Dan Market Value Added (Mva) Pada Pt Unilever Indonesia Tbk

Authors

  • Rakhmi Ayu Zulvina Universitas Negeri Surabaya
  • Musdholifah Musdholifah Universitas Negeri Surabaya

DOI:

https://doi.org/10.26740/jaj.v1n2.p137-157

Keywords:

financial performance, merger, EVA, MVA

Abstract

Abstract

Merger is a decision to combine or merge two or more companies into one new company. One of the merged company in Indonesia is PT Unilever Indonesia Tbk with PT Knorr Indonesia in 2004. To identify and analyze it, EVA and MVA method is used, then the results of the calculations tested using normality test statistical tool kolmogorov smirnov, and carried out by means of differential test paired samples T-test.The increase of  EVA before and after the merger worth 125.30%. While the increase in MVA before and after the merger worth 227.33%. Increasing the value of MVA was more due to the company's market value, which is reflected in the share price and listed share, although not free from invested capital in the company

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Published

2010-04-07

How to Cite

Zulvina, R. A., & Musdholifah, M. (2010). Analisis Perbandingan Kinerja Keuangan Sebelum Dan Sesudah Merger Dengan Menggunakan Metode Economic Value Added (Eva) Dan Market Value Added (Mva) Pada Pt Unilever Indonesia Tbk. AKRUAL: Jurnal Akuntansi, 1(2), 137–157. https://doi.org/10.26740/jaj.v1n2.p137-157

Issue

Vol. 1 No. 2: AKRUAL: Jurnal Akuntansi (April 2010)

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Articles

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