Pemilihan Metode Akuntansi atas Biaya Research & Development (R&D) dan Dampaknya terhadap Price Earning Ratio  

Oleh:

Sjarief, Julianti

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI - atma jaya
Dalam koleksi: Jurnal Ekonomi dan Bisnis vol. 4 no. 2 (Aug. 2004), page 151-161.
Topik: Price Earnings Ratio; Research Accounting; Development Accounting

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ100.4 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

This study examines several factors which influence management in choosing accounting method for research & development and how its impact on the price earnings ratio. This study was analyzed by logistic regression, ancova and SPSS program version 11.5. The result of this research shows two factors which infuence the choice of accounting method for research & development, there are debt ratio and debt to equity ratio. While two other factors are dividend to retained earnings ratio and company size, have no significant relationship with the research & development accounting method choices. The research & development accounting method choices has no impact to the price earnings ratio.

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