?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=PENGARUH+INTANGIBLE+ASSETS+DAN+RESEARCH%26DEVELOPMENT+TERHADAP+NILAI+PASAR+PERUSAHAAN&rft.creator=Irwan+Devriyansyah%2C+1011031003&rft.subject=HF5601+Accounting&rft.description=ABSTRAK%0D%0A%0D%0APENGARUH+INTANGIBLE+ASSETS+DAN+RESEARCH%26DEVELOPMENT+TERHADAP+NILAI+PASAR+PERUSAHAAN%0D%0A%0D%0AOleh%0D%0ADEVRIYANSYAH+IRWAN%0D%0A%0D%0APenelitian+ini+bertujuan+untuk+menguji+serta+menyediakan+bukti+empiris+bahwa+intangible+assets+(+unexplained+value+atau+hidden+reserve+)+dan+Research%26Development+dengan+variabel+kontrol+size+dan+leverage+(DER)+berpengaruh+terhadap+nilai+pasar+perusahaan+nonkeuangan+yang+terdaftar+di+Bursa+Efek+Indonesia+pada+tahun+2010-2012.%0D%0APeneliti+menggunakan+stratified+random+sampling+untuk+mengelompokkan+karakteristik+perusahaan+dan+mengambil+sampel+secara+proporsional%2C+kemudian+tahap+selanjutnya+menggunakan+purposive+sampling.+Berdasarkan+metode+stratified+random+sampling%2C+peneliti+mendapatkan+35+perusahaan+sampel.+Selanjutnya+berdasarkan+metode+purposive+sampling%2C+peneliti+mendapatkan+29+perusahaan+yang+memenuhi+kriteria+yang+telah+ditetapkan%2C+sehingga+sampel+yang+digunakan+dalam+penelitian+ini+adalah+87+perusahaan.+Pengujian+hipotesis+dalam+penelitian+ini+menggunakan+uji+analisis+linear+berganda.%0D%0AHasil+penelitian+menunjukkan+bahwa+intangible+assets+berpengaruh+positif+signifikan+terhadap+nilai+pasar+perusahaan%2C+sedangkan+Research%26Development+berpengaruh+negatif+siginifikan+terhadap+nilai+pasar+perusahaan.+Variabel+control+size+berpengaruh+positif+siginifikan%2C+sedangkan+leverage+(DER)+berpengaruh+negatif+signifikan+terhadap+nilai+pasar+perusahaan.%0D%0A%0D%0AKata+kunci%3A+aset+tidak+berwujud%2C+pengungkapan+R%26D%2C+litbang%2C+nilai+pasar.%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0AABSTRACT%0D%0A%0D%0ATHE+INFLUENCE+OF+INTANGIBLE+ASSETS+AND+RESEARCH%26DEVELOPMENT+ON+CORPORATE+MARKET+VALUE%0D%0A%0D%0ABy%0D%0ADEVRIYANSYAH+IRWAN%0D%0A%0D%0AThe+purpose+of+this+research+is+to+test+and+provide+empirical+evidence+that+intangible+assets+(unexplained+value+or+hidden+reserve)+and+Research%26Development+which+are+controlled+by+firm%E2%80%99s+size+and+leverage+(DER)+affect+corporate+market+value+(non-monetary+corporation)+which+were+listed+of+Indonesian+Stock+Exchange+(IDX)+in+2010-2012.%0D%0AThis+research+was+conducted+using+stratified+random+sampling+method+to+categorize+corporate%E2%80%99s+characteristic+and+take+sample+proportionally%2C+then+researcher+used+purposive+random+sampling+method.+Based+on+stratified+random+sampling+method%2C+researcher+obtained+35+samples.+Afterwards%2C+based+on+purposive+random+sampling+method%2C+researcher+obtained+29+samples+which+were+appropriate+on+the+criteria.+Multiple+linear+regresion+was+used+to+test+the+hypothesis.%0D%0AThe+result+showed+that+intangible+assets+have+a+positive+and+significant+influence+over+corporate+market+value.+However%2C+Research%26Development+has+a+negative+and+significant+influence+over+corporate+market+value.+Controlling+variable+firm%E2%80%99s+size+has+a+positive+and+significant+influence+over+corporate+market+value.+Meanwhile%2C+leverage+(DER)+has+a+negative+and+significant+influence+over+corporate+market+value.+%0D%0A%0D%0AKeywords%3A+intangible+assets%2C+R%26D+disclosure%2C+research+and+development%2C+++corporate+market+value.%0D%0A%0D%0A%0D%0A&rft.publisher=Universitas+Lampung&rft.date=2014-07-21&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F2518%2F2%2FABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F2518%2F1%2FABSTRACT.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F2518%2F3%2FCOVER%2520DALAM.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F2518%2F4%2FHALAMAN%2520PERSETUJUAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F2518%2F5%2FHALAMAN%2520PENGESAHAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F2518%2F6%2FPERNYATAAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F2518%2F7%2FRIWAYAT%2520HIDUP.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F2518%2F8%2FPERSEMBAHAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F2518%2F9%2FMOTO.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F2518%2F10%2FSANWACANA.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F2518%2F11%2FDAFTAR%2520ISI.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F2518%2F12%2FDAFTAR%2520TABEL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F2518%2F13%2FDAFTAR%2520LAMPIRAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F2518%2F14%2FBAB%2520I.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F2518%2F15%2FBAB%2520II.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F2518%2F16%2FBAB%2520III.pdf&rft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