PENGARUH NOPAT DAN GOODWILL TERHADAP NILAI TAMBAH EKONOMIS (EVA) PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI (BURSA EFEK INDONESIA) PADA TAHUN 2015-2018
Jurnal Ilmiah Riset Akuntansi
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Title |
PENGARUH NOPAT DAN GOODWILL TERHADAP NILAI TAMBAH EKONOMIS (EVA) PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI (BURSA EFEK INDONESIA) PADA TAHUN 2015-2018
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Creator |
Fitriyah, Dyana
Amin, Moh. Junaidi, Junaidi |
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Description |
ABSTRACTThis 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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Publisher |
Jurnal Ilmiah Riset Akuntansi
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Contributor |
—
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Date |
2019-07-29
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Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion Peer-reviewed Article |
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Format |
application/pdf
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Identifier |
http://riset.unisma.ac.id/index.php/jra/article/view/4268
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Source |
Jurnal Ilmiah Riset Akuntansi; Vol 8, No 09 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
2302-7061 |
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Language |
eng
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Relation |
http://riset.unisma.ac.id/index.php/jra/article/view/4268/3808
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Rights |
Copyright (c) 2019 Jurnal Ilmiah Riset Akuntansi
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