ABSTRACTGenerally, company wants to optimize its profit. Properly manage the asset management, liability management and asset liability management can provide value added profits for the company. A sample of research consists of 18 banking companies listed at Indonesia Stock Exchange (IDX) during the 2005-2009. This research investigate the relationship net loans/total earning assets (NLA), non performing loan (NPL), liabilities/total assets (LA), equity/total assets (EA), net interest margin (NIM), loan to deposite ratio (LDR) on economic value added (EVA). The research use regression of panel data. The result show that net loans/total earning assets (NLA), liabilities/total assets (LA), equity/total assets (EA), net interest margin (NIM), loan to deposite ratio (LDR) are have significant effect on economic value added (EVA) but non performing loan (NPL).Key words: NLA, NPL, LA, EA, NIM, LDR, EVA