Multiple Assessments on Financial Performance: Empirical Case of Indonesian Companies

  • Budi S. Purnomo, Muhamad Iqbal Taufan , Via Novianti

Abstract

This study aims to determine financial performance using the Value-Added method and find out the
indicators that provide the best financial performance information based on Investor perceptions. For
this reason, this study used descriptive and experimental methods with quantitative approaches. The
population in this study is the Beginner Investor group. Sampling uses the Voluntary
Sampling technique. The data used consists of secondary data in the form of annual reports
obtained from www.idx.co.id and idn.financials.com, and primary data in the form of
Investor perceptions obtained through questionnaires. Hypothesis testing using the Friedman
Test. The results showed that the financial performance of the construction and building
subsector companies in 2014 - 2017 based on REVA, MVA, and FVA fluctuated. In contrast,
MVA is the best measuring tool for information providers, according to Investors.

Published
2020-05-10
How to Cite
Budi S. Purnomo, Muhamad Iqbal Taufan , Via Novianti. (2020). Multiple Assessments on Financial Performance: Empirical Case of Indonesian Companies. International Journal of Advanced Science and Technology, 29(10s), 984 - 992. Retrieved from https://sersc.org/journals/index.php/IJAST/article/view/14544
Section
Articles