Jurnal Institusi
Copyright (c) 2025 Jalak: JURNAL AKUNTANSI LANCANG KUNING
This study aims to evaluate the financial performance of retail enterprises listed on the Indonesia Stock Exchange (IDX) over the period 2020 to 2024, employing analytical tools such as the Price Earning Ratio (PER), Economic Value Added (EVA), and Market Value Added (MVA). Given the retail sector's pronounced vulnerability to macroeconomic fluctuations and variations in consumer purchasing behavior, a comprehensive assessment of financial health is deemed essential. The empirical data for this research were extracted from the audited annual reports and financial disclosures of retail firms listed on the IDX during the designated timeframe. A descriptive quantitative methodology was adopted, encompassing the systematic calculation of PER, EVA, and MVA metrics for each firm throughout the observed years. The findings of this investigation are anticipated to reveal post-pandemic financial performance trajectories and to discern distinctions between entities exhibiting robust financial conditions and those necessitating strategic improvement.
Jalak: JURNAL AKUNTANSI LANCANG KUNING; Vol. 3 No. 4 (2025): JALAK; 341-351
Penerbit: Universitas Lancang Kuning