Intangible Assets, Research & Development Intensity, and Firm Value with Firm Performance as an Intervening Variable

Subaida, Ida and sari, Lita Permata (2021) Intangible Assets, Research & Development Intensity, and Firm Value with Firm Performance as an Intervening Variable. Proceedings of the 7th Regional Accounting Conference (KRA 2020), 173. pp. 9-15.

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Official URL: https://www.atlantis-press.com/proceedings/kra-20

Abstract

The company continues to strive to increase value in order to compete with other companies. These competitive advantages can be formed by the ownership of intangible assets of the company. Intangible asset investment is very important for the company's continued growth and value. In addition to intangible assets, research and development conducted by companies can also increase the vallue of the company. The intensity of research & development is the discovery of insights and knowledge of new products and processes that can meet the needs of the community. The purpose of the research is to examine the direct effect of intangible assets and the intensity of research and developmentt on firmvalue and the indirect effect through financial perrformance. This research was counducted on all companies listed on the Indonesia Stock Exchange in 2018. The data analysis method in this study is path analysis using SPSS. The results showed that intangible assets had no effect on finanncial performance and firm value, the intensity of research & development had a positive effect on finanncial performance but had no effect on firm value, and finanncial performance was proven to have no effect on mediating the relationship between intangible asseets and the intensity of research & development on firm value.

Item Type:	Article
Uncontrolled Keywords:	Intangible Assests, Intensity of Reseacrh & Development, Firm Value, Financial Performance
Subjects:	H Social Sciences > HG Finance
Divisions:	Fakultas Ekonomi > S1 Manajemen
Depositing User:	Ida Suba ida
Date Deposited:	21 Dec 2022 13:27
Last Modified:	21 Dec 2022 13:27
URI:	http://repository.unars.ac.id/id/eprint/390

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