LIANAWATI, - (2009) Analisis Faktor-Faktor Yang Berpengaruh Terhadap Aset Tidak Berwujud. Other thesis, Prodi Akuntansi Unika Seogijapranata.
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Abstract
Motivated by the former researchers who focus only on one of the factor related to intangible investments, this study analyzes factors related to intangible investments. This study investigates wether cash, equity, expense and income are related to intangible investments. The reasons why the issue becomes a crucial matter are: First, recent accounting and finance literature say that intangible assets are a firm value creator and increasingly becoming the major drivers of firm value and performance. Second, current financial statements provide very little information about these assets. Even worse, much of the information that is provided is partial, inconsistent, and confusing. Third, intangible assets empirical studies in Indonesia are still very limited. Using sample from manufacture firms listed at the Jakarta Stock Exchange (JSX) over 2003-2007, the result indicates that generally cash, equity, expense and income are positively related to intangible assets. These findings have twelve main concerns: First, unexpected cash are positively related to intangible assets but statistically insignificant. Second, the increasing unexpected cash are negatively related to intangible assets and statistically insignificant. Third, the decreasing unexpected cash are negatively related to intangible assets and statistically insignificant. Fourth, unexpected equity are positively related to intangible assets and statistically significant. Fifth, the increasing unexpected equity are positively related to intangible assets and statistically significant. Sixth, the decreasing unexpected equity are positively related to intangible assets but statistically insignificant. Seventh, unexpected expense are positively related to intangible assets and statistically significant. Eighth, the increasing unexpected expense are positively related to intangible assets and statistically significant. Ninth, the decreasing unexpected expense are positively related to intangible assets but statistically insignificant. Tenth, unexpected income are positively related to intangible assets but statistically insignificant. Eleventh, the increasing unexpected income are positively related to intangible assets and statistically significant. Twelfth, the decreasing unexpected income are positively related to intangible assets but statistically insignificant.
| Item Type: | Thesis (Other) |
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| Subjects: | 300 Social Sciences > 330 Economics > Financial Economics 300 Social Sciences > 330 Economics > Financial Economics > Income |
| Divisions: | Faculty of Economics and Business > Department of Accounting |
| Depositing User: | Mrs Christiana Sundari |
| Date Deposited: | 17 Sep 2015 12:22 |
| Last Modified: | 26 Sep 2016 06:18 |
| URI: | http://repository.unika.ac.id/id/eprint/2925 |
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