Abstract:
The purpose of the study was
to determine the investment objectives of financial performance at PT Surya
Sentana Computer in Makassar during 2016 to 2018. Descriptive analysis was used
to analyze the use of working capital on credit and its relationship with PT Surya
Santana Computer. The analytical method used is NOPAT analysis, which is an
analysis to see the level of profit obtained from the capital we invest and EVA
analysis to assess the company's performance. The results showed that the results
of the analysis of financial performance with the EVA method that the average
company's financial performance per year was Rp.110.889,487. The results of the
ROIC analysis with WACC show that the rate of return from the amount of capital
invested is 37.80% per year on average, while the weighted average cost of capital
is 58.97% per year. Thus the analysis of the company's performance with the EVA
method has decreased. The decline in company performance was caused by the
negative difference between ROIC and WACC levels.
