Relevansi Nilai Biaya Iklan dan Promosi dan Pengaruhnya Terhadap Profitabilitas dan Nilai Perusahaan  

Oleh:

Kumala, Vina Dwi

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI
Dalam koleksi: Jurnal Akuntansi & Investasi vol. 10 no. 1 (Jan. 2009), page 88-98.
Topik: advertaising expenditure; value relevance; profitability; and firm value; ROE; Tobins'Q

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: AA73.1 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

The purpose of this study is to investigate the impact of advertising expenditure to value relevance, profitability, and firm value. value relevance were measured on the impact of earning to share price as the price models concept that is derived from Feltham and Ohlson model (1995) as the value relevance measurement. Sample of this study were taken by purposive sampling and get 72 listed companies at Indonesian Stock Exchange, 2003-2006. Result of this study indicated that all of the research hypothesis are supported, and its mean there is positive significant impact of advertising expenditure to value relevance, profitability, and firm value.

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