STEVANI, JESIKA (2025) PENGARUH ASET TAK BERWUJUD TERHADAP NILAI PERUSAHAAN: PERAN INOVASI SEBAGAI VARIABEL MODERASI. S1 thesis, Universitas PGRI Madiun.
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Abstract
Introduction/Primary Objective: This study examines the extent to which intangible assets affect firm value, considering the role of innovation as a moderating variable in long-term value creation efforts. Background of the Problem: In the context of increasingly fierce business competition, companies seek to increase value through the implementation of effective strategies, one of which is by optimizing innovation and utilization of intangible assets that theoretically contribute to strengthening firm value. Novelty: Previous studies tend to focus on one aspect only without considering the role of moderation, therefore this study places innovation as a moderating factor to enrich the understanding of long-term value creation in the ever-evolving business dynamics. Research Methods: This study uses a quantitative method with purposive sampling technique to determine the sample of companies listed on the Indonesia Stock Exchange (IDX) in 2023. Findings/Results: The results showed that directly, intangible assets have no significant effect on firm value. Moderation analysis also shows similar results. Where the role of innovation as a moderating variable does not show a significant effect in strengthening or weakening the relationship between intangible assets and firm value. Conclusion: Based on the test results, although theoretically intangible asset innovation is considered a strategic factor, it has not been able to show its existence in strengthening firm value. This is due to the lack of transparency in the disclosure of intangible assets and innovation activities in the financial statements, which hinders the optimization of its contribution in increasing firm value.
| Item Type: | Thesis/Skripsi/Tugas Akhir (S1) |
|---|---|
| Kata Kunci: | Intangible Assets, Innovation, and Firm Value |
| Subjects: | A Social Sciences > HG Finance A Social Sciences > HJ Public Finance |
| Divisions: | Fakultas Keguruan dan Ilmu Pendidikan > Pendidikan Akuntansi |
| Depositing User: | JESIKA STEVANI JESIKA |
| Date Deposited: | 12 Aug 2025 06:29 |
| Last Modified: | 12 Aug 2025 06:29 |
| URI: | http://eprint.unipma.ac.id/id/eprint/3861 |
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