RENNATH, MONICA SHARON (2021) PENGARUH INTANGIBLE ASSETS TERHADAP FIRM VALUE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA. Skripsi thesis, Universitas Tarumanagara.
![[img]](http://repository.untar.ac.id/style/images/fileicons/text.png) |
Text
Monica Sharon Rennath 125180252 JA.pdf Download (838kB) |
Abstract
Penelitian ini bertujuan untuk mengetahui bagaimana peran intangible assets berupa research and development, advertisement, dan human capital terhadap firm value pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama tahun 2018-2020. Sampel dipilih dengan metode purposive sampling dan data yang valid adalah 90 perusahaan. Teknik pengolahan data menggunakan analisis regresi berganda yang dibantu oleh program Microsoft Excel 2010 dan EViews 12 Student Version Lite. Hasil penelitian ini menunjukkan bahwa intangible assets berupa research and development, advertisement, dan human capital serta variabel kontrol ukuran perusahaan dan usia perusahaan secara simultan atau bersama-sama berpengaruh signifikan terhadap variabel dependen firm value. Implikasi dari penelitian ini adalah perlunya peningkatan peran intangible assets yang akan meningkatkan nilai perusahaan dan menarik investor untuk berinvestasi. Kata kunci: Aset Tidak Berwujud, Penelitian dan Pengembangan, Periklanan, Modal Manusia, Nilai Perusahaan This study aims to find out how the role of intangible assets in the form of research and development, advertisement, and human capital on firm value in manufacturing companies listed on the Indonesia Stock Exchange during 2018-2020. The sample was selected by purposive sampling method and the valid data were 90 companies. The data processing technique used multiple regression analysis assisted by Microsoft Excel 2010 and EViews 12 Student Version Lite. The results of this study indicate that intangible assets in the form of research and development, advertisement, and human capital as well as control variables of company size and company age simultaneously or jointly have a significant effect on the dependent variable of firm value. The implication of this research is the need to increase the role of intangible assets that will increase the value of the company and attract investors to invest. Keywords: Intangible Assets, Research and Development, Advertisement, Human Capital, Firm Value.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Subjects: | Skripsi/Tugas Akhir Skripsi/Tugas Akhir > Fakultas Ekonomi |
| Divisions: | Fakultas Ekonomi > Akuntansi |
| Depositing User: | FE Perpus |
| Date Deposited: | 31 May 2022 04:07 |
| Last Modified: | 02 Aug 2023 07:09 |
| URI: | http://repository.untar.ac.id/id/eprint/35699 |
Actions (login required)
 |
View Item |
