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Financial Performance Measures and Their Effects, DINDA APRILIA AFIRANTI …
Financial Performance Measures and Their Effects
Accounting measures
Residual
Net Income
EBIT
Residual Income
Ratio
ROI
Return on Net Asset
Kelebihan
Timeliness jangka pendek
Precise
Objective
Congruent
Understandable
Inexpensive
Kekurangan
Low correlation on stock
External factors
Non reflected economics
Miopic behavioral displacement
Market Measures
Kelebihan
Kongruen
Timeliness
Precise
Objective
Understandable
Cost effective
Kekurangan
Pemakaian terbatas
Uncontrollable factors potential congruent failure
Tidak selalu reflektif pada kinerja middle dan low level
Pengukuran kinerja perusahaan
Summary measures
Market measures
harga saham
shareholders return
Accounting measures
Rssidual income
Operating profit
Net income after tax
Combination of measures
Disaggregated nonfinancial measures
Investment and Operating Myopia
Contoh
Menunda investasi
Fokus pada profit, bukan kualitas
Penyebab
Bias konservatif
Motivasi manajer
Value creation
Kepatuhan hukum
Maintenance pegawai
Pelanggan dan stakeholder
ROI Measures of Performance
ROI
Residual income
ROE
ROCE
RONA
Kelebihan
Komprehensif
Common denominator
Comparable
Lazim digunakan
Kekurangan
Numerator problem
Renentuan fixed asset
Suboptimization
Missleading
Performance signal
Pengukuran kinerja di OSP
Pencapaian tujuan dan sasaran organisasi
Realisasi pencapaian indikator kinerja utama organisasi
Penjelasan yang memadai atas pencapaian kinerja
Pembandingan capaian indikator kinerja sampai dengan tahun berjalan dengan target 5 (lima) tahunan yang direncanakan
DINDA APRILIA AFIRANTI
ST ASP PKN STAN 2024