PENGARUH ASET TIDAK BERWUJUD DAN BIAYA PENELITIAN DAN PENGEMBANGAN TERHADAP NILAI PASAR DAN KINERJA KEUANGAN PERUSAHAAN

  • Made Trisnajuna Fakultas Ekonomi Dan Bisnis Universitas Udayana
  • Eka Ardhani Sisdyani Fakultas Ekonomi Dan Bisnis Universitas Udayana

Abstract

The purpose of this research is to test the influence of intangible asset value and research & development expenditure on corporate market value and financial performance of manufacturing companies which were listed on Indonesia Stock Exchange (IDX) during 2010-2013. Samples were determined using purposive sampling method and consisting of 40 companies with 155 observations. The data in this study was collected through non-partisipan observation method by downloading data from IDX. The testing of hypotheses in this research used multiple linear regression. The result shows that intangible assets value and research & development expenditure influence positively and significantly on corporate market value and financial performance.

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Published
2015-12-18
How to Cite
TRISNAJUNA, Made; SISDYANI, Eka Ardhani. PENGARUH ASET TIDAK BERWUJUD DAN BIAYA PENELITIAN DAN PENGEMBANGAN TERHADAP NILAI PASAR DAN KINERJA KEUANGAN PERUSAHAAN. E-Jurnal Akuntansi, [S.l.], v. 13, n. 3, p. 888-915, dec. 2015. ISSN 2302-8556. Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/14409>. Date accessed: 21 nov. 2024.
Section
Articles

Keywords

intangible asset, research and development, corporate market value, financial performance