Peran Mediasi Kinerja Keuangan Terhadap Hubungan Antara Aset Tidak Berwujud  Terhadap Kinerja Pasar

Widhiastuti, Susanti

doi:10.25105/mraai.v16i1.1992

Cited by 1 publication

(1 citation statement)

References 8 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…The test results show that intangible assets have no effect on firm performance. These results can be due to as explained by Widhiastuti (2016), namely companies in Indonesia tend to still use conventional basic in managing their companies, so that the use of technology has not been maximized. Intangible assets owned by the company have not directly influenced the company's efforts to improve firm performance.…”

Section: Discussionmentioning

confidence: 99%

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

Subaida¹,

Sari²

2021

Advances in Economics, Business and Management Research

View full text Add to dashboard Cite

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.

show abstract

Section: Discussionmentioning

confidence: 99%