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BukuAnalisis Pengaruh Struktur Finansial, Kebijakan Dividen, Kepemilikan Manajerial, Struktur Dewan Terhadap Penyajian Aset Tidak Berwujud
Bibliografi
Author: DIANA, LANI ; Mukhlasin (Advisor)
Topik: Finansial; Kebijakan Dividen; Kepemilikan Manajerial
Bahasa: (ID )    
Penerbit: Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Unika Atma Jaya     Tempat Terbit: Jakarta    Tahun Terbit: 2011    
Jenis: Theses - Undergraduate Thesis
Fulltext:
Ketersediaan
  • Perpustakaan Pusat (Semanggi)
    • Nomor Panggil: FEA-4702
    • Non-tandon: tidak ada
    • Tandon: 1
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Abstract
Intangible assets show a set of characteristics-namely, high levels of risk and uncertainty, firm-specificity, human capital intensity that make them markedly distinct from other sorts of assets. This research explain about the impact of financial structure (growth, size, dividend payout ratio,and profitability), dividend policy, managerial equity, board structure on presentation of intangible asset on financial statement. Manufacturing companies that listed on the Jakarta Stock Exchange have been made to be the object in this study. The research conducted for the three years from 2007 until 2009. The sample used was 100 financial statement reports every year. The sampling technique based on purposive sampling which is determined by specific criteria Data processing using binary logistic regression method with SPSS version 17.0, with a significance value set (a) of 5%. Based on research conducted, the results of hypothesis test showed that (1) financial structure affects the presentation of intangible assets, (2) dividend policy affects the presentation of intangible assets, (3) managerial ownership affect the presentation of intangible assets, and (4) board structure (proportion of the board) affect the presentation of intangible assets.
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