Pengaruh Amortisasi Goodwill, Goodwill Impairment dan Earnings Per Share (EPS) terhadap Harga Saham dengan IFRS sebagai Variabel Moderasi

Kusuma, Dheni Indra (2015) Pengaruh Amortisasi Goodwill, Goodwill Impairment dan Earnings Per Share (EPS) terhadap Harga Saham dengan IFRS sebagai Variabel Moderasi. Jurnal thesis, STIE YKPN.

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Abstract

This research aimed to examine the effect of goodwill amortization and goodwill impairment on the stock price and also examined the effect of earnings per share which considered goodwill amortization and goodwill impairment on the stock price. Researcher conducted the research of International Financial Reporting Standards (IFRS) which was estimated as moderation variable to the changes of goodwill, that was from goodwill amortization to goodwill impairment. This study used 106 firm-year observations which had been selected purposively from all companies listed on the Indonesia Stock Exchange that reported goodwill for the period of 2009 to 2012, as sample. The hypotheses in this study was tested using regression analysis and moderated regression analysis (MRA). This study was not able to prove that the goodwill amortization and goodwill impairment directly influenced the stock price. While the earnings per share that had considered the value of goodwill amortization or the goodwill impairment gave signifcant impact to the share’s price. IFRS was a variable that moderated the changes of the rule of goodwill amortization to became goodwill impairment to the share’s price. However, it was not the moderation variable of earnings per share to the share’s price.

Item Type: Thesis (Jurnal)
Additional Information: Tesis dapat dibaca di Perpustakaan dengan call number KUS p 272/2015
Uncontrolled Keywords: goodwill amortization, goodwill impairment, earnings per share, IFRS
Divisions: Program Pasca Sarjana > Jurnal Tesis Magister Akuntansi
Depositing User: Pustakawan STIE YKPN
Date Deposited: 29 Jul 2019 07:11
Last Modified: 29 Jul 2019 07:11
URI: http://repository.stieykpn.ac.id/id/eprint/436

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