Abstract

This research is a quantitative descriptive study, which aims to measure the performance of the company Infrastructure, Utilities, and Transportation sectors using the method of Economic Value Added (EVA) and see whether there is value creation for the company after EVA calculation. The population in this study is an infrastructure company listed on ISSI. While the sample used in this study is 12 infrastructure sector companies listed on the ISSI during 2015-2017 respectively. The type of data that used is the type of secondary data that the author gets through the financial statements of each company from 2015-2017 published on the IDX website. The performance measurement method used in this study is the EVA method, which consists of 3 components of calculation, namely Net Operating After Tax Profit, Weighted Average Cost of Capital and Invested Capital. The results of this study indicate that the performance of infrastructure sector companies listed on ISSI in the period 2015 to 2017 shows the results of EVA valuations are diverse, namely: Companies that have positive, fixed, negative EVA. PT Cardig Aero Service and TLKM succeeded in showing good EVA growth from 2015-2017, as evidenced by 2017 EVA has continued to increase in 3 consecutive years having positive EVA values

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