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All Journal Diponegoro Journal of Accounting
Basuki Hadiprajitno
Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro
Economics, Econometrics & Finance

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PENGARUH KEMAMPUAN MANAJERIAL TERHADAP PENURUNAN NILAI GOODWILL (GOODWILL IMPAIRMENT) (Studi Empiris pada Perusahaan Non Keuangan yang terdaftar di Bursa Efek Indonesia tahun 2014-2017) Silvia Anke Siregar; Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 9, Nomor 2, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

The objective of this study is to examine the effect of managerial ability with goodwill impairment loss. The loss of goodwill impairment testing is measured by the loss from previous year of goodwill. Managerial ability is measured by finding the value of efficiency of the manager to maximizing the revenue. This study uses secondary data from annual report of non financial companies listed on the Indonesia Stock Exchange for the period 2014-2017. Based on the purposive sampling method, this study obtained 152 observations. The data were analyzed using tobit regression. The result shows that managerial ability has a negative significant effect on the goodwill impairment loss. This result suggests that the lower the managerial ability is, the the higher the possibility of goodwill impairment occurs.
PENGARUH PENURUNAN NILAI GOODWILL (GOODWILL IMPAIRMENT) TERHADAP BIAYA EKUITAS (COST OF EQUITY) PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2020 – 2024 Jesiana Puspita Arum; Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 14, Nomor 4, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the effect of goodwill impairment on the cost of equity in companies listed on the Indonesia Stock Exchange (IDX) during the period of 2020–2024. The control variables examined include book-to-market ratio, leverage, firm size, and liquidity. The research employs multiple linear regression analysis to examine the relationship between these variables and the cost of equity, which is calculated using the Capital Asset Pricing Model (CAPM).The results indicate that goodwill impairment does not have a significant effect on the cost of equity, with a p-value greater than 0.05. In contrast, book-to-market ratio, firm size, and liquidity show a significant negative effect on the cost of equity, while leverage does not exhibit a significant impact. These findings suggest that fundamental company factors such as valuation, size, and liquidity play a more dominant role in determining the cost of equity compared to goodwill impairment.This research contributes to the understanding of how goodwill impairment and company fundamentals influence investor risk perception and capital costs in emerging markets. The implications of this study highlight the importance of financial transparency and effective risk management to maintain lower equity costs and enhance investor confidence in the Indonesian capital market.
Co-Authors Jesiana Puspita Arum Silvia Anke Siregar