Pengaruh Intensitas Penelitian dan Pengembangan dan Aset Tidak Berwujud Terhadap Nilai Perusahaan dengan Kinerja Keuangan sebagai Variabel Intervening

Dwithia Chan Yo Putri, Marlina Widiyanti, Kemas M. Husni Thamrin

Abstract


The results of this study indicate that the intensity of research and development has a negative and significant effect on financial performance-0.158248 and (t) the p-value is 0.0000, intangible assets have a significant and significant effect on financial performance, the intensity of research and development has a negative and significant effect on firm value, intangible assets have a positive and significant effect on firm value, financial performance has a positive and significant effect on firm value, and the variables of research and development intensity and intangible assets each mediate (partial mediation).

 

Abstrak

Hasil penelitian ini menunjukkan bahwa intensitas penelitian dan pengembangan berpengaruh negatif dan signifikan terhadap kinerja keuangan, aset tidak berwujud berpengaruh dan signifikan terhadap kinerja keuangan, intensitas penelitian dan pengembangan berpengaruh negatif dan signifikan terhadap nilai perusahaan, aset tidak berwujud berpengaruh positif dan signifikan terhadap nilai perusahaan, kinerja keuangan berpengaruh positif dan signifikan terhadap nilai perusahaan, serta variabel intensitas penelitian dan pengembangan dan aset tidak berwujud masing – masing memediasi (partial mediation).


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DOI: https://doi.org/10.35794/jmbi.v9i1.37228

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