TY  - GEN
CY  - Fakultas Ekonomi
ID  - eprints2518
UR  - http://digilib.unila.ac.id/2518/
A1  - Irwan Devriyansyah, 1011031003
Y1  - 2014/07/21/
N2  - 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.



PB  - Universitas Lampung
TI  - PENGARUH INTANGIBLE ASSETS DAN RESEARCH&DEVELOPMENT TERHADAP NILAI PASAR PERUSAHAAN
AV  - restricted
EP  - 53
ER  -