INTANGIBLE ASSET, PROFITABILITAS, DAN SUSTAINABILITY REPORT TERHADAP NILAI PERUSAHAAN
Sri-Kehati Index has been increased since 2009, though return on equity has decreased. Stock price will be affected by the ROE so that the value of the firm also decreases. In this study, the independent variables are intangible assets, profitability, and sustainability report. The dependent variabl...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Universitas Pasundan
2017-10-01
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| Series: | Jurnal Riset Akuntansi Kontemporer |
| Online Access: | https://journal.unpas.ac.id/index.php/jrak/article/view/582 |
| _version_ | 1818163809470119936 |
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| author | Annisa Marwa Deannes Isynuwardhana Annisa Nurbaiti |
| author_facet | Annisa Marwa Deannes Isynuwardhana Annisa Nurbaiti |
| author_sort | Annisa Marwa |
| collection | DOAJ |
| description | Sri-Kehati Index has been increased since 2009, though return on equity has decreased. Stock price will be affected by the ROE so that the value of the firm also decreases. In this study, the independent variables are intangible assets, profitability, and sustainability report. The dependent variable is the value of the firm. This study aims to determine the effect of intangible assets, profitability, and sustainability report on the value of the firm in a company registered in Sri-Kehati Index Indonesia Stock Exchange. The population are all companies registered in SriKehati Index in the period of 2009- 2014, while the sample is determined by purposive sampling method so as to obtain 5 companies. The analytical method used is the panel data regression analysis. The results show intangible assets, profitability, and sustainability report simultaneously significant effect on value of the firm. While partially intangible asset has significant negative effect and profitability has significant positive effect on value of the firm. |
| first_indexed | 2024-12-11T16:55:28Z |
| format | Article |
| id | doaj.art-2e601ce167d84d6bb76a554ee815510d |
| institution | Directory Open Access Journal |
| issn | 2088-5091 |
| language | English |
| last_indexed | 2024-12-11T16:55:28Z |
| publishDate | 2017-10-01 |
| publisher | Universitas Pasundan |
| record_format | Article |
| series | Jurnal Riset Akuntansi Kontemporer |
| spelling | doaj.art-2e601ce167d84d6bb76a554ee815510d2022-12-22T00:57:58ZengUniversitas PasundanJurnal Riset Akuntansi Kontemporer2088-50912017-10-0192798710.23969/jrak.v9i2.582582INTANGIBLE ASSET, PROFITABILITAS, DAN SUSTAINABILITY REPORT TERHADAP NILAI PERUSAHAANAnnisa Marwa0Deannes Isynuwardhana1Annisa Nurbaiti2Universitas TelkomUniversitas TelkomUniversitas TelkomSri-Kehati Index has been increased since 2009, though return on equity has decreased. Stock price will be affected by the ROE so that the value of the firm also decreases. In this study, the independent variables are intangible assets, profitability, and sustainability report. The dependent variable is the value of the firm. This study aims to determine the effect of intangible assets, profitability, and sustainability report on the value of the firm in a company registered in Sri-Kehati Index Indonesia Stock Exchange. The population are all companies registered in SriKehati Index in the period of 2009- 2014, while the sample is determined by purposive sampling method so as to obtain 5 companies. The analytical method used is the panel data regression analysis. The results show intangible assets, profitability, and sustainability report simultaneously significant effect on value of the firm. While partially intangible asset has significant negative effect and profitability has significant positive effect on value of the firm.https://journal.unpas.ac.id/index.php/jrak/article/view/582 |
| spellingShingle | Annisa Marwa Deannes Isynuwardhana Annisa Nurbaiti INTANGIBLE ASSET, PROFITABILITAS, DAN SUSTAINABILITY REPORT TERHADAP NILAI PERUSAHAAN Jurnal Riset Akuntansi Kontemporer |
| title | INTANGIBLE ASSET, PROFITABILITAS, DAN SUSTAINABILITY REPORT TERHADAP NILAI PERUSAHAAN |
| title_full | INTANGIBLE ASSET, PROFITABILITAS, DAN SUSTAINABILITY REPORT TERHADAP NILAI PERUSAHAAN |
| title_fullStr | INTANGIBLE ASSET, PROFITABILITAS, DAN SUSTAINABILITY REPORT TERHADAP NILAI PERUSAHAAN |
| title_full_unstemmed | INTANGIBLE ASSET, PROFITABILITAS, DAN SUSTAINABILITY REPORT TERHADAP NILAI PERUSAHAAN |
| title_short | INTANGIBLE ASSET, PROFITABILITAS, DAN SUSTAINABILITY REPORT TERHADAP NILAI PERUSAHAAN |
| title_sort | intangible asset profitabilitas dan sustainability report terhadap nilai perusahaan |
| url | https://journal.unpas.ac.id/index.php/jrak/article/view/582 |
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