THE EVALUATION OF FIRM PERFORMANCE AMONG EVA AND ACCOUNTING PROFIT: HARMONY?

The purpose of this research was to learn about the differences in EVA created by large and small asset group companies, relationship between EAT EBIT, how differs from company's characteristics (equity, liability, assets, sales revenue) depending on group. All sectors at BEI will be researched January 2018 December 2020.
 idea that underpins is theory a financial performance, which can evaluated using Economic Value Added (EVA). measure considers cost capital company determine much added value it provide its investors.
 This used an independent t-test method Pearson correlation. Based research, not found different group, concluded investors couldn’t take investment decisions only based size firm, investors' expectations must further changed economic conditions.