Sudhono, Holly Anggraeni (2019) RELEVANSI NILAI ASET LANCAR, ASET TETAP DAN ASET TIDAK BERWUJUD UNTUK KEPUTUSAN INVESTOR PASAR SAHAM DENGAN NILAI BUKU EKUITAS DAN LABA OPERASI SEBAGAI VARIABEL PEMODERASI SETELAH KONVERGENSI IFRS. Other thesis, UNIKA SOEGIJAPRANATA SEMARANG.
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Abstract
This study analyzes value relevance of current assets, fixed assets and intangible assets to stock market investor decisions with book value of equity and operating profit as moderating variables after IFRS convergence. Current assets play an important role in the company's operational activities in determining the high and low company profitability. Increased fixed assets provide a good signal for investors because investment expenditures for fixed assets can increase company ability to expand so it can increase profits in the future. Intangible assets owned by entities have a higher value relevance than entities that do not have intangible assets because the existence of intangible assets is more useful for stock market investors in predicting stock returns / prices so that they can provide a good signal for investors. This study examined the period 2013-2017 after full PSAK to IFRS (full adoption) has been implemented. The results are current assets, fixed assets, intangible assets have value relevance for stock market investors. In addition, book value of equity and operating profit are moderating variable in the value relevance of current assets, fixed assets, and intangible assets for stock market investors. Keywords: value relevance, current assets, fixed assets, intangible assets, book value of equity, operating profit
| Item Type: | Thesis (Other) |
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| Subjects: | 300 Social Sciences > 330 Economics > Financial Economics > Stock Exchange |
| Divisions: | Faculty of Economics and Business > Department of Accounting |
| Depositing User: | Mr Lucius Oentoeng |
| Date Deposited: | 01 Jul 2019 08:29 |
| Last Modified: | 17 Nov 2020 06:19 |
| URI: | http://repository.unika.ac.id/id/eprint/19296 |
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