JO, A.A.J. and Nugroho, V.C. 2025. THE IMPACT OF INTANGIBLE ASSETS ON FIRM VALUE AND PERFORMANCE: EVIDENCE FROM ASIA-PACIFIC INFORMATION TECHNOLOGY COMPANIES . JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi). 12, 3 (Dec. 2025), 1455–1487. DOI:https://doi.org/10.35794/jmbi.v12i3.64997.