Authors:

A Prawira Kurniawan, I Made Mertha

Abstract:

“The purpose of this study is to understand the influence of R&D and intangible assets to a firm’s value with return on assets as a mediation variable. This study is conducted in a manufacture companies listed in Indonesian stock exchange from 2012 to 2014. Method of sample selection that used in this study is purposive sampling with four criteria. Decent samples to be observed are 30 companies. Analysis method used in this study is path analysis. The result of this study show that (1) R&D intensity and INTAV affect firm’s value, (2) R&D intensity and INTAV affect financial performance, (3) Financial affect firm’s value, (4) Financial performance fail to mediate the influence between R&D intensity and intangible assets on firm’s value.”

Keywords

Keyword Not Available

Downloads:

Download data is not yet available.

References

References Not Available

PDF:

https://jurnal.harianregional.com/akuntansi/full-18172

Published

2016-01-27

How To Cite

KURNIAWAN, A Prawira; MERTHA, I Made. KINERJA KEUANGAN SEBAGAI PEMEDIASI PENGARUH INTENSITAS RESEARCH AND DEVELOPMENT DAN ASET TIDAK BERWUJUD PADA NILAI PERUSAHAAN.E-Jurnal Akuntansi, [S.l.], v. 14, n. 1, p. 723-750, jan. 2016. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-18172. Date accessed: 28 Aug. 2025.

Citation Format

ABNT, APA, BibTeX, CBE, EndNote - EndNote format (Macintosh & Windows), MLA, ProCite - RIS format (Macintosh & Windows), RefWorks, Reference Manager - RIS format (Windows only), Turabian

Issue

Vol 14 No 1 (2016)

Section

Articles

Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License