Indonesian Research Journal on Education
Vol. 5 No. 6 (2025): Irje 2025

The Role of Managerial Efficiency in Enhancing Economic Value Added (EVA) and Firm Competitiveness

Ahmad, Ahmad (Unknown)



Article Info

Publish Date
13 Nov 2025

Abstract

This study investigates the role of managerial efficiency in enhancing Economic Value Added (EVA) and improving firm competitiveness within the context of modern corporate performance measurement. Managerial efficiency, defined as the optimal utilization of organizational resources to achieve maximum output with minimal waste, is hypothesized to have a direct and indirect influence on the creation of shareholder value and the firm’s market positioning. Using a quantitative research library research, this study employs Data Envelopment Analysis (DEA) to measure managerial efficiency across a sample of listed companies, while EVA serves as a financial performance indicator reflecting the firm’s ability to generate value beyond its cost of capital. The findings are expected to demonstrate that firms exhibiting higher managerial efficiency tend to achieve superior EVA outcomes, which subsequently lead to enhanced competitiveness in both domestic and international markets. Moreover, the study emphasizes the strategic implications of efficient management practices, highlighting their contribution to sustainable value creation and long-term corporate resilience. These results underscore the importance of managerial capability as a critical determinant of financial and strategic success, offering insights for executives and policymakers aiming to strengthen organizational performance in dynamic economic environments.

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Journal Info

Abbrev

irje

Publisher

Subject

Religion Arts Humanities Chemistry Education Energy Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Physics Social Sciences Other

Description

Indonesian Research Journal on Education is intended as a medium for scientific studies of research results, thoughts, and critical-analytic studies regarding research in the field of education and learning. This is part of the spirit of disseminating knowledge resulting from research and thoughts ...