Jurnal Ilmiah ASET
Vol 13 No 2 (2011): Jurnal ASET Volume 13 No 2

Pengaruh Asset Tidak Berwujud terhadap Nilai Perusahaan

Imam Setijawan (Unknown)



Article Info

Publish Date
25 Jan 2019

Abstract

Accounting for intangibles assets became a subject of accounting debate in many countries. This research intend to study the influence of intangibles assets, including their amortization expenses, to firm value. The results shown that goodwill has no effect on firm value, on contrary others intangibles assets and amortization expenses have significant effetcs on firm value. This results indicated that others intangibles assets, like intelectual capital, have an important value in the future and became attention’s focus for investors.

Copyrights © 2011






Journal Info

Abbrev

jurnalaset

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Ilmiah Aset terbit sejak 1999 merupakan jurnal ekonomi yang menyajikan artikel hasil penelitian empiris terkini yang mencakup manajemen, akuntansi, dan studi pembangunan. Setiap naskah yang dikirimkan ke editorial Jurnal Ilmiah Aset akan ditelaah oleh mitra bestari yang relevan secara double ...