PENGARUH NILAI ASET TIDAK BERWUJUD, BIAYA PENELITIAN DAN PENGEMBANGAN TERHADAP NILAI PASAR PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2010-2016)
Daftar Isi:
- This study aims to examine influence of intangible assets value, research and development cost of corporate market value on manufacturing companies listed on Indonesia Stock Exchange period 2010-2016. The technique of selecting sample using purposive sampling method with criteria as follows: (1) Manufacturing companies listed on the Indonesia Stock Exchange during 2010-2016, (2) Manufacturing companies in Indonesia Stock Exchange do not have complete financial reports in 2010-2016, (3) Manufacturing companies are delisting in 2010-2016, (4) Companies that do not publish.financial statements in rupiah units during 2010-2016, (5) Companies that do not have a closing share price at the end of the year, outstanding shares, net book value of assets, and intangible asset (unexplained value) positive for 2010-2016.Based on these criteria, obtained 11 manufacturing companies with a period 7 years so that obtained 77 samples. Hypothesis testing in this study using multiple linear regression test. Data processing using SPSS 21 program. The results showed that the intangible assets value have a negative effect dan not significant and research and development cost have a significant negative effect on the corporate market value.