ANALISIS KONSISTENSI TINGKAT PROFITABILITAS PERUSAHAAN PADA INDUSTRI FARMASI DI BURSA EFEK INDONESIA PERIODE 2009

The objectives of this research are 1) To determine the profitability using  Return OnAssets (ROA) ratio and Economic Value Added (EVA) on the Pharmaceutical Industry in Indonesia Stock Exchange  period 2009, 2) To analyze the company's profitability rating is based on Return On Assets (ROA) ratio and Economic Value Added (EVA) on Pharmaceutical Industry in Indonesia Stock Exchange 2009 period. The method of this research used Library Research through www.idx.co.id, Indonesian Capital Market Directory in 2010 and a variety of literature that relefance with this research topic. This study used nine companies of Pharmaceutical Industry in Indonesia Stock Exchange  period 2009 the that were subjected to experiments. The data collected were analyzed using calculation of Return on Assets and Economic Value Added. The result of this study are : there is a unconsistent rating of profitability level  using ROA ratio and  EVA. Therefore. it will be better for companies and investors  to measure the profitability performance using both ROA ratio and Economic value added and then compare it.