Pengaruh Valuasi Pemain Sebagai Aset Tidak Berwujud Sesuai IFRS/IAS 38 Dan Return On Investment (ROI) Transfer Pemain Terhadap Likuiditas Keuangan : Studi Kasus Manchester United PLC. (The Impact of Player Valuation as Intangible Assets According to IFRS/IAS 38 and Player Transfer Return On Investment (ROI) on Financial Liquidity: A Case Study of Manchester United PLC).

Nandito, Indrian Arsya and UNSPECIFIED (2025) Pengaruh Valuasi Pemain Sebagai Aset Tidak Berwujud Sesuai IFRS/IAS 38 Dan Return On Investment (ROI) Transfer Pemain Terhadap Likuiditas Keuangan : Studi Kasus Manchester United PLC. (The Impact of Player Valuation as Intangible Assets According to IFRS/IAS 38 and Player Transfer Return On Investment (ROI) on Financial Liquidity: A Case Study of Manchester United PLC). Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.

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Official URL: http://repository.untag-sby.ac.id

Abstract

This study raises the issue of financial fragility experienced by elite football club Manchester United amid the high valuation of its player assets. The main issue examined is the paradox between the application of IFRS/IAS 38 accounting standards, which capitalise players as high-value intangible assets, and the reality of the company's declining liquidity, which reached a critical point (Current Ratio 0.36) in 2024. This study aims to empirically prove whether player valuation strategies and player trading efficiency (transfer trading), measured through Return On Investment (ROI), have a real impact on the club's short-term liquidity health. This study uses a quantitative method with multiple linear regression analysis through SPSS 26 on time series data from 2015 to 2024. The specificity of this study lies in the use of internal management accounting metrics to dissect the performance of sports corporations. The limitations of this study include a single case study design and a limited sample size. The analysis results prove that Player Valuation and Transfer ROI do not have a significant effect on financial liquidity. High asset values do not guarantee solvency because companies are trapped in a hand-to-mouth business model, where cash flow is absorbed by massive salary expenses and transfer debts. In conclusion, the club's liquidity crisis is structural and cannot be resolved solely through player trading activities.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Player Valuation, Intangible Assets, IFRS/IAS 38, Transfer ROI, Financial Liquidity, Manchester United.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Ekonomi Akuntansi
Depositing User: 1222200201 Indrian Arsya Nandito
Date Deposited: 09 Jul 2026 05:53
Last Modified: 13 Jul 2026 02:52
URI: http://repository.untag-sby.ac.id/id/eprint/44985

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