PENGARUH CAPITAL EXPENDITURE, INTELLECTUAL CAPITAL DISCLOSURE, PERTUMBUHAN PENJUALAN TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan BUMN yang terdaftar di Bursa Efek Indonesia periode 2015-2019)

LESTARI, NITA AYU (2020) PENGARUH CAPITAL EXPENDITURE, INTELLECTUAL CAPITAL DISCLOSURE, PERTUMBUHAN PENJUALAN TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan BUMN yang terdaftar di Bursa Efek Indonesia periode 2015-2019). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to examine the effect of Capital Expenditure, Intellectual Capital Disclosure and the Growth of Company Value Sales. Capital Expenditure is measured using CER. Intellectual Capital Disclosure was measured using the ICD. Sales growth is measured using Sales Growth. And the dependent variable in this study, namely Company Value as measured using Price To Book Value (PBV). The population of this research is State Owned Enterprises (BUMN) listed on the Indonesia Stock Exchange (BEI) for the period 2015-2019 adding 20 companies. The sampling technique used in the study was purposive sampling method. The data analysis method used in this study is multiple linear regression analysis with the help of the SPSS application program. The results of this study indicate that (1) capital expenditure does not have a significant effect on firm value (2) disclosure of intellectual capital has a significant positive effect on firm value (3) sales growth has a significant positive effect on firm value. Keywords: Capital Expenditure, Intellectual Capital Disclosure and Sales Growht of Company Value Penelitian ini bertujuan untuk menguji pengaruh Capital Expenditure, Intellectual Capital Disclosure dan Pertumbuhan Perjualan terhadap Nilai Perusahaan. Capital Expenditure diukur menggunanakan CER. Intellectual Capital Disclosure diukur menggunakan ICD. Pertumbuhan Penjualan diukur menggunakan Sales Growth.. Dan variabel dependen dalam penelitian ini, yaitu Nilai Perusahaan diukur menggunakan Price To Book Value (PBV). Populasi dalam penelitian ini yaitu Perusahaan Badan Usaha Milik Negara (BUMN) yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015-2019 berjumlah 20 perusahaan. Teknik pengambilan sampel yang digunakan dalam penelitian adalah metode purposive sampling. Metode analisis data yang digunakan pada penelitian ini adalah analisis regresi linier berganda dengan bantuan program aplikasi SPSS. Hasil Penelitian ini menjukan bahwa (1) Capital Expenditure tidak berpengaruh terhadap Nilai Perusahaan (2) Intellectual Capital Disclosure berpengaruh positif secara signifikan terhadap Nilai Perusahaan (3) Pertumbuhan Penjualan berpengaruh positif signifikan terhadap Nilai Perusahaan. Kata kunci :Capital Expenditure, Intellectual Capital Disclosure dan Pertumbuhan Penjualan terhadap Nilai Perusahaan.

Item Type: Thesis (S1)
NIM/NIDN Creators: 43217010177
Uncontrolled Keywords: Capital Expenditure, Intellectual Capital Disclosure dan Pertumbuhan Penjualan terhadap Nilai Perusahaan.
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 07 Nov 2023 01:15
Last Modified: 07 Nov 2023 01:15
URI: http://repository.mercubuana.ac.id/id/eprint/83931

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