This study aims to find empirical evidence of the influence of economic value added
(EVA), return on asset (ROA), return on equity (ROE), and sales growth on market
value added (MV A) in manufaturing companies in the food and beverage sub
sector. This research is quantitative research that uses secondary data in the form
of financial statments of manufactun·ng companies in the food and beverage sub
sector for the 2014-2018 period. The sampling technique in this study used
purposive sampling technique and obtained 12 companies with 60 observational
data. The anaysis technique used is multiple linear regression. Based on the results
ofthe study it can be concluded that economic value added (EVA) and return on
equity (ROE) have a positive and significant effect on market value added (MVA).
While return on assets (ROA) and sales growth have a negative and significant
effect on market value added (MVA). This study provides implications for how a
company should give signals to users of financial statements. This signal is in the
form of information about what has been done by management to realize inves