2.3 Financial Performance
Performance measurement is crucial done by the company,
mainly to make improvements in order to compete with other
companies. Financial performance is an analysis done to see
whether a company has really implemented financial
management by using the rules of financial performance
which is good and right or not [13]. In general, performance
analysis methods are quite a lot. Several methods are
commonly used to measure the financial performance and
two of them are the Economic Value Added (EVA) and
Market Value Added (MVA).