Analisis Hubungan antara Rasio Profitabilitas dengan Nilai Tambah Ekonomis dalam Mengukur Kinerja Keuangan Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia

his Research aims to analize the relation between Return on Assets and Return on Equity with Economic Value Added in measurement financial performance.The design used in this research is correlative associative. Population of this research are 21 food and beverage companies list in Indonesia Stock Exchange during the period of 2005-2009 and the sample consists of 10 companies. Purposive sampling method is used for the sample selection. Data used in this research is secondary data. The methods of data analyzing are using the product moment correlation and t test. This research shows that the value of the product moment in period 2005-2009 between return on asset and return on Equity with economic value added in measurement financial performance are > 0,. The t test between return on asset and return on Equity with economic value added shows that the value of t < t table. It shows that there is a negatif correlate and not significant between Return on Asset and return on Equity with economic value added in measurement financial performance.