RELEVANSI NILAI ASET TAKBERWUJUD PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

BIMASAKTI, Dumanika Rizky and DARSONO , Darsono (2014) RELEVANSI NILAI ASET TAKBERWUJUD PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA. Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

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Abstract

This study aims to analyze the value relevance of intangible assets and value relevance from each intangible assets component (goodwill, license, and trade mark) in manufacture companies which listed on the Indonesian Stock Exchange. This study used Ohlson (1995) valuation theory with book value of equity (BVE) and earnings (EPS) as variable control. This research was conducted using secondary data which used purposive sampling as the sampling method. There are 418 companies over a three-year period of observation, a total of 73 companies chosen as a sample, with 3 samples that included outlier and should be excluded from samples of observation. So, the final samples are 70. The analytical method used is multiple linear regression analysis. The result of this research shows that: intangible assets positively and significantly affect stock price; goodwill, license, and trade mark positively effect stock price, but do not have significant affect. Those mean, when investing their money, the investor does not pay attention to each component of intangible asset in detail because they just look from the total amount of intangible asset.

Item Type:Thesis (Undergraduate)
Additional Information:Value Relevance, Intangible Assets, Goodwill, License, Trade Mark.
Uncontrolled Keywords:Value Relevance, Intangible Assets, Goodwill, License, Trade Mark.
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:45359
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:02 Apr 2015 10:29
Last Modified:02 Apr 2015 10:29

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