ANALISIS PENGARUH ASET TIDAK BERWUJUD DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN (STUDI EMPIRIS TERHADAP PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2013-2015)

Abstract

The purpose this research aims to analyze the influence of intangible assets and financial performance (ROE) on firm value. The value of the firm is the perception of investors against companies that are often associated with stock prices. High stock prices make the value of the company is also high. The main purpose of the company according to the theory of the firm is to maximize the wealth or value of the firm (value of the firm). The higher the value of the company the better the company's ability to generate profits, indicating the better the company. Population  in this study is manufacturing companies listed on the BEI 2013 - 2015. Use of samples manggunakan purposive sampling method, based on criteria, obtained 59 companies who become samples in this study. Based on the data analysis can be put forward several conclusions as follows: 1) This shows that the simultaneous Return On Equity and Intangible Asset affect the value of the company. 2) that Intangible Asset has an effect on company value.3) partially financial performance (Return On Equity) has significant influence to firm value.