The Effect of Performance, Age, Transfer Fee and Salary to the Market Value of Professional Players (Empirical Studies in European Leagues Football Clubs)

https://doi.org/10.47194/ijgor.v3i3.148

Authors

  • Lely Marce Margareta Accounting Departement – Megou Pak Tulang Bawang University, Menggala, Indonesia
  • Okta Malinda Accounting Departement – Megou Pak Tulang Bawang University, Menggala, Indonesia

Keywords:

Performance, Transfer Fee, Market Value, Football

Abstract

This study aims to provide empirical evidence about the effect of performance, age, transfer fee, and salary to the market value of professional football players. Data obtained from the official website which publish price of the football players in the transfer market in European leagues that is transfermarkt.co.uk. The population in this study is 4 club in Europe. Based on purposive sampling method, samples obtained as many as 400 players from 40 clubs. The hypothesis in this study tested use multiple regression analysis to test the effect of independent variables on the dependent variable. The research result shows that the performance has positive significant affect the market value of football players, ages has positive significant effect to the market value of football players, incoming transfer fee has positive significant effect to the market value of football players and the salary has positive significant effect to the market value of football players. The conclusion of this study is the performance, age, transfer fee and salary can be used to base appraisals football players in the market value.

References

Amir, Eli and Livne, Gilad. 2005. Accounting, Valuation And Duration Of Football Player Contracts. Journal Of Business Finance & Accounting, 32(3) & (4), April/May 2005, 0306-686x. Blackwell Publishing Ltd.

Devi, Astri Prima. 2004. Akuntansi untuk Pemain Sepakbola. Jurnal Akuntansi Dan Keuangan Indonesia, DepartemenAkuntansi FEUI. Jakarta.

Dharmawan, Aditya Agung. 2013. Pengaruh performance, umur dan cost of inputs tehadap market value pemain sepakbola profesional.Skripsi.Universitas Diponegoro.Semarang

Fenomena Sepakbola di Masyarakat. Imamfahruzisulistyono.blogsot.com . diakses tanggal 14 Februari 2015 http://imamfahruzisulistyono.blogspot.com/2011/03/fenomena-sepakbola-di-masyarakat.html

FIFA. Diakses tanggal 12 februari 2015 http://www.fifa.com/

Ikatan Akuntan Indonesia. PSAK No. 19: Aktiva Tidak Berwujud (revisi 2009).

Islahuzzaman. 2006. Akuntansi Sumber Daya Manusia dan Kendala dalam Penerapannya. JBME Universitas Widyatama, ISSN:169-805, Vol No., Agustus 2006.

OPPapers.com. Accounting For Football Club. OPPapers.com. Diakses tanggal 16 April 2015 http://www.oppapers.com/essays/accounting-football-club/165074

PanditFootball.com. Negosiasi Transfer ala Ojek Pangkalan. Diakses tanggal 25 Januari 2016 http://panditfootball.com/pandit-sharing/negoisasi-transfer-a-la-ojek-pangkalan/

PanditFootball.com. Statuta FIFA artikel 19 penyebab sanksi transfer Real Madrid dan Atletico Madrid. Diakses tanggal 18 januari 2016 http://www.panditfootbal.com/berita/statuta-fifa-artikel-19-penyebab-sanksi

PanditFootball.com. Sebab Sepakbola Tidak Hanya Urusan Menendang Bola saja. Diakses tanggal 25 Januari 2016. http://panditfootball.com/cerita/sebab-sepakbola-tak-sekadar-urusan-menendang-bola Regulation on the Status and Transfer of Players article 19 Protection of Minors. FIFA diakses tanggal 25 Januari 2016

Republika, 2015. Mencetak Gol dan Mencetak Uang. Republika.com Diakses tanggal 12 Februari 2015

Suhartini, B. 2010. Human Capital Pada Sektor Olahraga Fakultas Ilmu Keolahragaan Universitas Negeri Jakarta

www.transfermarkt.co.uk.

www.premierleague.com

Published

2022-08-08