PENGARUH INTANGIBLE ASSETS DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Periode 2013-2016)

Abstract

Abstract The purpose of this research is to know the effect of intangible assets and financial performance to the value of the company. This research was conducted at manuaktur companies listed on BEI in the year 2013-2016. The data is obtained from an accounting firm issued by Indonesia Stock Exchange (IDX) preode 2013-2016. The population of this study is 143 companies and the number of samples of 52 companies, based on the criteria set out in the previous chapter. Sample selection method used is purposive sampling and multiple linear regression to obtain a comprehensive picture of the relationship between variables one with another variable. The results showed that 1) Intengible Assets and financial performance significantly influence the value of the company. 2) Intangible Assets negatively affects the value of the company. 3) Return On Asset has no significant effect on company value.
Keywords: Intangible Assets, Financial performance and corporate value.