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Rahel Yunita
Universitas Methodist Indonesia
Economics, Econometrics & Finance

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Faktor-Faktor Yang Mempengaruhi EVA Thomas Sumarsan Goh; Erika Erika; Rahel Yunita
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 2 (2023): Research Artikel Volume 7 Issue 2: Periode April 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i2.1525

Abstract

Capital structure, return on invested capital (ROIC), fixed assets, and net operating profit after tax (NOPAT) are the factors that affect economic value added (EVA). Understanding the potential effects of the independent factors on the dependent variable, which is economic value added (EVA), is the goal. Descriptive statistics, the traditional hypothesis tests (normality, multicollinearity, heteroscedasticity, and autocorrelation), the t-test and F-test, and coefficient of determination were all used in this work. According to descriptive statistics, the data is normal and passes the traditional assumption test. Capital structure largely has no effect on EVA. Significant effects of ROIC, Fixed Assets, and NOPAT on EVA. EVA is impacted simultaneously by the capital structure, ROIC, fixed assets, and NOPAT. The capital structure, ROIC, fixed assets, and NOPAT are independent variables that have an impact on 35.2% of the dependent variables, while other variables have an impact on 64.8%.
Co-Authors Erika Erika Goh, Thomas Sumarsan