PERBEDAAN CURRENT RATIO, RETURN ON ASSET, BOOK VALUE PER SHARE SEBELUM DAN SAAT INDONESIA MOST VALUABLE BRANDS PADA PERUSAHAAN BEI

Anny Widiasmara, M. Agus Sudrajat

Abstract


Brand merupakan intangible asset. Karena itu, mengelolanya bukanlah hal yang mudah dan sepele. Kesediaan menghitung nilai Brand dan mempelajari nya adalah kunci keberhasilan yang merupakan
langkah awal menuju perusahaan kuat dan terpercaya, Value brand adalah aspek kunci dalam menciptakan keunggulan kompetitif perusahaan dan karenanya penting untuk menghasilkan arus pendapatan di masa
depan.Tujuan Penelitian ini adalah Untuk menganalisis perbedaan Firm Fnancial Performance Sebelum dan Saat Indonesia Most Valuable Brands Pada Perusahaan BEI. Penelitian ini dilakukan di Bursa Efek Indonesia (BEI) yang memberikan informasi laporan keuangan dan Laporan tahunan pada situs resminya di www.idx.co.id Penelitian ini dilakukan sebelum Indonesia Most Valuable Brands Pada Perusahaan BEI Tahun 2011-2013 dan saat Indonesia Most Valuable Brands Pada Perusahaan BEI Tahun 2014-2016, sampel dengan purposive sampling, Perusahaan yang konsisten masuk Top 10 Indonesia Most Valuable Brands dan terdaftar di BEI sejak tahun 2014-2016. Perusahaan menyampaikan laporan keuangan dalam mata uang rupiah,variabel Firm Financial performance diproxykan dengan Current Ratio, Return on Asset, Book Value per share. Teknik pengumpulan data menggunakan data sekunder, uji paired sample t-test. Hasil penelitian menunjukkan bahwa terdapat perbedaan current ratio, Return on asset, Book Value per share sebelum dan saat most valuable brands sehingga penelitian sebelumnya yang menyatakan bahwa kekuatan brands bisa meningkatkan kinerja Firm Financial Performance diterima.

Keywords


Firm Financial Performance; Indonesia Most value brands

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