Safitri, Jihan (2021) RELEVANSI NILAI GOODWILL SEBELUM DAN SETELAH PERUBAHAN PERNYATAAN STANDAR AKUNTANSI (PSAK) 22 (Revisi 2010). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
Penelitian ini bertujuan untuk menguji secara empiris pengaruh perubahan relevansi nilai goodwill setelah perubahan PSAK 22 (revisi 2010) yang mengakibatkan pergantian metode pengukuran nilai goodwill dari metode amortisasi (goodwill amortization) menjadi uji penurunan nilai (impairment test). Penelitian ini menggunakan metode purposive sampling dengan objek perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) yang mencatat nilai goodwill pada laporan keuangan periode 2009-2015. Data yang digunakan diperoleh dari laporan keuangan tahunan perusahaan yang terdaftar di BEI. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi berganda dengan menggunakan program Eviews versi 8. Hasil penelitian menunjukan tidak terdapat perubahan yang signifikan atas relevansi nilai goodwill setelah perubahan PSAK 22 (revisi 2010), uji penurunan nilai berpengaruh positif terhadap harga saham, dan amortisasi goodwill berpengaruh negatif terhadap harga saham.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | This study aims to examine the effect of the changes value relevance of goodwill before and after change of Pernyataan Standar Akuntansi Keuangan (PSAK) 22 (Revised 2010) that caused the change measurement of goodwill from amortization method become impairment test. This study uses a purposive sampling method with companies as an object which record goodwill value on financial statement, listed on the Indonesia Stock Exchange (Idx) for the 2009- 2015 periode. The analytical method used in this study is multiple regression analysis using the Eviews 8 program. The result showed that there is no different significat effect on goodwill value relevance after the change of PSAK 22 (revised) 2010, impairment test has positive effect to the market price, and goodwill amortization has negative effect to the market price. | |||||||||
| Uncontrolled Keywords: | Goodwill, Impairment test, Goodwill Amortization, Value relevance. Goodwill, Uji Penurunan Nilai, Amortisasi, Relevansi Nilai. | |||||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | Perpustakaan Pusat | |||||||||
| Date Deposited: | 19 Dec 2022 09:18 | |||||||||
| Last Modified: | 19 Dec 2022 09:18 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/18555 |
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