Irwan Devriyansyah, 1011031003 (2014) PENGARUH INTANGIBLE ASSETS DAN RESEARCH&DEVELOPMENT TERHADAP NILAI PASAR PERUSAHAAN. Universitas Lampung, Fakultas Ekonomi.
|
File PDF
ABSTRAK.pdf Download (12Kb) | Preview |
|
|
File PDF
ABSTRACT.pdf Download (13Kb) | Preview |
|
|
File PDF
COVER DALAM.pdf Download (133Kb) | Preview |
|
|
File PDF
HALAMAN PERSETUJUAN.pdf Download (301Kb) | Preview |
|
|
File PDF
HALAMAN PENGESAHAN.pdf Download (296Kb) | Preview |
|
|
File PDF
PERNYATAAN.pdf Download (180Kb) | Preview |
|
|
File PDF
RIWAYAT HIDUP.pdf Download (11Kb) | Preview |
|
|
File PDF
PERSEMBAHAN.pdf Download (25Kb) | Preview |
|
|
File PDF
MOTO.pdf Download (35Kb) | Preview |
|
|
File PDF
SANWACANA.pdf Download (16Kb) | Preview |
|
|
File PDF
DAFTAR ISI.pdf Download (16Kb) | Preview |
|
|
File PDF
DAFTAR TABEL.pdf Download (12Kb) | Preview |
|
|
File PDF
DAFTAR LAMPIRAN.pdf Download (10Kb) | Preview |
|
|
File PDF
BAB I.pdf Download (30Kb) | Preview |
|
|
File PDF
BAB II.pdf Download (62Kb) | Preview |
|
|
File PDF
BAB III.pdf Download (99Kb) | Preview |
|
![[img]](http://digilib.unila.ac.id/style/images/fileicons/text.png) |
File PDF
BAB IV.pdf Restricted to Hanya pengguna terdaftar Download (69Kb) |
|
|
File PDF
BAB V.pdf Download (16Kb) | Preview |
|
|
File PDF
DAFTAR PUSTAKA.pdf Download (33Kb) | Preview |
Abstrak (Berisi Bastraknya saja, Judul dan Nama Tidak Boleh di Masukan)
ABSTRAK PENGARUH INTANGIBLE ASSETS DAN RESEARCH&DEVELOPMENT TERHADAP NILAI PASAR PERUSAHAAN Oleh DEVRIYANSYAH IRWAN Penelitian ini bertujuan untuk menguji serta menyediakan bukti empiris bahwa intangible assets ( unexplained value atau hidden reserve ) dan Research&Development dengan variabel kontrol size dan leverage (DER) berpengaruh terhadap nilai pasar perusahaan nonkeuangan yang terdaftar di Bursa Efek Indonesia pada tahun 2010-2012. Peneliti menggunakan stratified random sampling untuk mengelompokkan karakteristik perusahaan dan mengambil sampel secara proporsional, kemudian tahap selanjutnya menggunakan purposive sampling. Berdasarkan metode stratified random sampling, peneliti mendapatkan 35 perusahaan sampel. Selanjutnya berdasarkan metode purposive sampling, peneliti mendapatkan 29 perusahaan yang memenuhi kriteria yang telah ditetapkan, sehingga sampel yang digunakan dalam penelitian ini adalah 87 perusahaan. Pengujian hipotesis dalam penelitian ini menggunakan uji analisis linear berganda. Hasil penelitian menunjukkan bahwa intangible assets berpengaruh positif signifikan terhadap nilai pasar perusahaan, sedangkan Research&Development berpengaruh negatif siginifikan terhadap nilai pasar perusahaan. Variabel control size berpengaruh positif siginifikan, sedangkan leverage (DER) berpengaruh negatif signifikan terhadap nilai pasar perusahaan. Kata kunci: aset tidak berwujud, pengungkapan R&D, litbang, nilai pasar. ABSTRACT THE INFLUENCE OF INTANGIBLE ASSETS AND RESEARCH&DEVELOPMENT ON CORPORATE MARKET VALUE By DEVRIYANSYAH IRWAN The purpose of this research is to test and provide empirical evidence that intangible assets (unexplained value or hidden reserve) and Research&Development which are controlled by firm’s size and leverage (DER) affect corporate market value (non-monetary corporation) which were listed of Indonesian Stock Exchange (IDX) in 2010-2012. This research was conducted using stratified random sampling method to categorize corporate’s characteristic and take sample proportionally, then researcher used purposive random sampling method. Based on stratified random sampling method, researcher obtained 35 samples. Afterwards, based on purposive random sampling method, researcher obtained 29 samples which were appropriate on the criteria. Multiple linear regresion was used to test the hypothesis. The result showed that intangible assets have a positive and significant influence over corporate market value. However, Research&Development has a negative and significant influence over corporate market value. Controlling variable firm’s size has a positive and significant influence over corporate market value. Meanwhile, leverage (DER) has a negative and significant influence over corporate market value. Keywords: intangible assets, R&D disclosure, research and development, corporate market value.
| Jenis Karya Akhir: | Skripsi |
|---|---|
| Subyek: | > HF Commerce > HF5601 Accounting |
| Program Studi: | Fakultas Ekonomi dan Bisnis > Prodi S1-Akuntansi |
| Pengguna Deposit: | 248761 . Digilib |
| Date Deposited: | 15 Aug 2014 05:10 |
| Terakhir diubah: | 15 Aug 2014 05:10 |
| URI: | http://digilib.unila.ac.id/id/eprint/2518 |
Actions (login required)
 |
Lihat Karya Akhir |
