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

ida, Subaida and Lita, Permata Sari (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. ISSN 2352-5428

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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 value 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 development on firm value and the indirect effect through financial performance. This research was conducted 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 financial performance and firm value, the intensity of research & development had a positive effect on financial performance but had no effect on firm value, and financial performance was proven to have no effect on mediating the relationship between intangible assets and the intensity of research & development on firm value.

Item Type:	Article
Subjects:	Q Science > Q Science (General)
Divisions:	Fakultas Ekonomi > S1 Manajemen
Depositing User:	SE, MSA. Lita Permata Sari
Date Deposited:	02 Mar 2025 01:43
Last Modified:	02 Mar 2025 01:43
URI:	http://repository.unars.ac.id/id/eprint/3336

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