无形资产计量：企业声誉

Q2 Business, Management and Accounting

Business: Theory and Practice Pub Date : 2022-11-16 DOI:10.3846/btp.2022.15945

Edi Edi, Erna Wati

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引用次数: 3

摘要

本研究的目的是找出与代表企业声誉仍然相关的企业声誉的衡量标准。本研究测试的衡量标准是企业社会责任奖、企业年龄、上市年龄、市值、买入并持有非正常回报率和市盈率，作为衡量企业声誉的指标。这项研究的新颖性能够证明LQ45能够成为代表企业声誉的衡量标准。本研究的数据样本为2016年至2020年间在印度尼西亚证券交易所上市的公司。为了选择研究样本，本研究进行了有针对性的抽样。本研究数据分析采用SPSS程序进行描述性统计检验和spearman相关检验来衡量各变量之间的相关性。研究结果表明，上市年龄和BHAR等指标已不再是衡量企业声誉的相关指标，而企业社会责任奖、企业年龄、市值和市盈率仍然是衡量企业信誉的相关指标。本研究还发现LQ45可以作为衡量企业声誉的新方法。这一研究结果将对企业声誉领域的研究者有所帮助。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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MEASURING INTANGIBLE ASSET: FIRM REPUTATION

The purpose of this research is to find out the measurement of firm reputation that are still relevant to represent firm reputation. The measurement that are being tested in this research are CSR Award, Firm Age, Listing Age, Market Capitalization, Buy and Hold Abnormal Return and Price Earnings Ratio as the measurement for firm reputation. The novelty of this research is able to prove LQ45 are able to become a measurement to represent firm reputation. The data sample of this research are companies that listed in Indonesia stock exchange between 2016 till 2020. To select the research sample,this research conducted purposive sampling. This research data analysis is using SPSS program to conduct descriptive statistical test and spearman correlation test to measure the correlation between each variable. The results of this study show that measurement like listing age and BHAR are no longer a relevant measurement to measure firm reputation but CSR Award, Firm Age, Market Capitalization and Price earning Ratio are still a relevant measurement to measure firm reputation.This research also found that LQ45 can be used as the novel measurement for firm reputation. This research results will be helpful for researcher in firm reputation area.

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来源期刊

Business: Theory and Practice Business, Management and Accounting-Strategy and Management

CiteScore

5.00

自引率

0.00%

发文量

审稿时长

8 weeks

期刊介绍： The journal "Business: Theory and Practice" is published from 2000. 1 vol (4 issues) per year are published. Articles in Lithuanian, English, German, Russian. The Journal has been included into database "ICONDA" and "Business Source Complete".