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PENGARUH NILAI ASET TIDAK BERWUJUD DAN PENGUNGKAPAN BIAYA PENELITIAN DAN PENGEMBANGAN TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Farmasi Yang Terdaftar di Bursa Efek Indonesia Tahun 2008-2012)

DEASY, NOVITASARY (2014) PENGARUH NILAI ASET TIDAK BERWUJUD DAN PENGUNGKAPAN BIAYA PENELITIAN DAN PENGEMBANGAN TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Farmasi Yang Terdaftar di Bursa Efek Indonesia Tahun 2008-2012). Other thesis, University of Muhammadiyah Malang.

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Abstract

This study aims to examine the influence of intangible assets value and research & development on corporate market value. This study used purposive sampling method with criteria as follows: (1) pharmaceutical companies, (2) pharmaceutical companies that published financial report and annual report at 2008 and 31 until 2012 completely, (3) reveal items of intangible assets and research and development costs in the annual report. Based on these criteria, from 9 companies are 1 companies did not disclose the value of intangible assets and research and development costs, so that the proper number of samples were observed by 8 pharmaceutical companies . The analytical tool used to test the hypothesis, named multiple regression analysis. The results showed that (1) the value of intangible assets affect the market value of pharmaceutical companies in the year 2008 to 2012, (2) disclosure of the cost of research and development affect the market value of pharmaceutical companies in the year 2008-2012.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economics > Department of Accounting (62201)
Depositing User: Halimatus Zahroh
Date Deposited: 07 Jan 2015 04:46
Last Modified: 07 Jan 2015 04:46
URI : http://eprints.umm.ac.id/id/eprint/14459

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