PENGARUH INTANGIBLE ASSET DAN RESEARCH & DEVELOPMENT TERHADAP NILAI PERUSAHAAN: Studi Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023

    Rahmi Maulida, - and Nono Supriatna, - and Arim Nasim, - (2025) PENGARUH INTANGIBLE ASSET DAN RESEARCH & DEVELOPMENT TERHADAP NILAI PERUSAHAAN: Studi Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023. S1 thesis, Universitas Pendidikan Indonesia.

    Abstract

    Penelitian ini bertujuan untuk menganalisis pengaruh Intangible Asset dan Research & Development terhadap Nilai Perusahaan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021-2023. Nilai perusahaan merupakan aspek penting yang mencerminkan persepsi investor terhadap prospek masa depan perusahan. Penelitian ini menggunakan metode Partial Least Square (PLS) dengan pendekatan kuantitatif. Sampel penelitian terdiri dari perusahaan manufaktur yang terdaftar di BEI yang dipilih menggunakan metode purposive sampling. Nilai perusahaan diukur menggunakan Price to Book Value (PBV), Intangible Asset diukur menggunakan Intangible Asset Ratio, sedangkan Research & Development menggunakan variabel dummy. Hasil penelitian menunjukan bahwa Intangible Asset berpengaruh positif signifikan terhadap nilai perusahaan, sedangkan Research & Development berpengaruh negatif signifikan terhadap nilai perusahaan. Secara simultan, kedua variabel berpengaruh terhadap nilai perusahaan. This study aims to analyze the effect of Intangible Assets and Research & Development on Firm Value in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. Firm value is a crucial aspect that reflects investors’ perceptions of a company's future prospects. This research employs the Partial Least Squares (PLS) method with a quantitative approach. The sample consists of manufacturing companies listed on the IDX selected using purposive sampling. Firm value is measured using the Price to Book Value (PBV), Intangible Assets are measured using the Intangible Asset Ratio, while Research & Development is measured using a dummy variable. The results show that Intangible Assets have a positive and significant effect on firm value, while Research & Development has a negative and significant effect on firm value. Simultaneously, both variables influence firm value.

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    Official URL: https://repository.upi.edu/
    Item Type: Thesis (S1)
    Additional Information: https://scholar.google.com/citations?view_op=new_profile&hl=en ID SINTA Dosen Pembimbing: Nono Supriatna: 5995836 Arim Nasim : 6009264
    Uncontrolled Keywords: Aset takberwujud, Penelitian & pengembangan, Nilai Perusahaan Intangible Assets, Research & Development, Firm Value
    Subjects: H Social Sciences > HD Industries. Land use. Labor
    H Social Sciences > HF Commerce > HF5601 Accounting
    Divisions: Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan)
    Depositing User: Rahmi Maulida
    Date Deposited: 04 Jul 2025 06:54
    Last Modified: 04 Jul 2025 06:54
    URI: http://repository.upi.edu/id/eprint/134091

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