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Konsekuensi ekonomis pilihan metode depresiasi perusahaan terhadap investasi modal
This research examined whether the firm?s depreciation method choice has the economic consequences on capital investment. Previous research indicated that firms with double-declining method choice make larger capital investment than the firms with straight-line method choice. The sample used in this research consist of all the firms listed in BEI in 2007-2009 other than financial, mining and natural resources industry, with 183 firm years total sample that meet the requirements to construct all variables. This study used OLS estimation method by firstly estimating control variable inverse Mills ratio using probit model. This research concludes that firms with double-declining method choice apparently do not exhibit larger capital investment than the firms with straight-line method choice. It means that firm?s depreciation method choice doesn?t have economic consequences on capital investment. Finally, this research primary limitation is the limited sample that brings about limitation in variable operationalization. Ada tabel
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| 7148 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok Program Studi Akuntansi Fakultas Ekonomi Universitas Indonesia., 2010 |
|---|---|
| Edisi | - |
| Subjek | Accounting Capital investment Economic consequences |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | xii, 131 p. : diagr. ; 30 cm |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |