PENGARUH ECONOMIC VALUE ADDED TERHADAP NILAI PERUSAHAAN DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL MODERASI

ABSTRACT This study aims to determine whether managerial ownership strengthens the relationship between economic value added (EVA) and the value of the company. The theory used in this research is good corporate governance theory and agency theory. Population in this research is consumer goods industry companies. Determination of sample is done by purposive sampling method. Data analysis technique used in this research is moderate regression analysis (MRA). The result of the research shows that managerial ownership as a moderating variable can strengthens the relationship between economic value added (EVA) and the value of the company. Keywords: economic value added (EVA), managerial ownership, the value of the company