Intangible Assets and Asset Management Efficiency That Affect Profitability of Listed Companies on the SET 100.

Abstract

The purposes of this study were 1. intangible assets that affect profitability of listed companies in the Stock Exchange of Thailand, SET 100 group and 2. to study the efficiency of asset management that affects profitability of companies. A listed company on the Stock Exchange of Thailand, the SET 100 group is a quantitative research. Collected using secondary information from the information in the financial statements. and annual registration form (56-1). Annual reports of each company from the website of the Securities and Exchange Commission of Thailand. There were 46 companies in the research sample group. The statistics used consisted of The descriptive data analysis consisted of minimum, maximum, mean, and standard deviation. correlation coefficient analysis and multiple regression analysis. The results showed that 1) Total Asset Turnover Ratio Affects Gross Profit Ratio It also affects the net profit ratio statistically at 0.05 level and the turnover ratio of fixed assets affects the net profit ratio statistically at 0.05 level. and 2) goodwill does not affect gross margin net profit margin and the rate of return on assets As for the turnover ratio of fixed assets, it does not affect the gross profit margin. and the rate of return on assets and turnover ratio of total assets Does not affect the rate of return on assets