PENGARUH NOPAT DAN GOODWILL TERHADAP NILAI TAMBAH EKONOMIS (EVA) PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI (BURSA EFEK INDONESIA) PADA TAHUN 2015-2018

Dyana Fitriyah, Moh. Amin, Junaidi Junaidi

Abstract


ABSTRACT

This study aims to analyze NOPAT and goodwill for economic value added (EVA) in manufacturing companies listed on the Indonesia stock exchange in 2015-2018. This research is quantitative research. The sampling method used is purporsive sampling. Obtained from 162 manufacturing companies and a sample of 50  from manufacturing companies. The analysis used is multiple linear regression. Simultaneous NOPAT and goodwill have a significant impact on economic value (EVA). And partially NOPAT on the table coefficient obtained a result of  0.007 so that it is significant towards economic added value (EVA) while the goodwill in the table coefficient obtained a result of 0.417 so that partially it does not have a significant effect on economic value (EVA).

       Keywords: NOPAT, goodwill, EVA


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