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Africano, Fernando
Politeknik Negeri Sriwijaya
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Financial Performance Mediates R&D Intensity and Intangible Assets on Manufacturing Firm Value in IDX Fernando Africano; Yesita Astarina; Sulastri
Indonesian Journal of Multidisciplinary Sciences (IJoMS) Vol. 5 No. 1 (2026): Indonesian Journal of Multidisciplinary Sciences (IJoMS)
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/ijoms.v5i1.2306

Abstract

This study examines the mediation of financial performance on the intensity of research and development and intangible assets on the value of manufacturing companies listed on the IDX for the 2015-2020 period. The independent variable in this study is the intensity of research and development which is proxied by the total R&D expenditure divided by the company's sales and intangible assets which is proxied by the comparison of the total market value of equity with the book value of equity. While the dependent variable used is the firm value proxied by Tobins'Q and the intervening variable used is the firm's performance as proxied by ROA. The population in this study were all manufacturing companies listed on the Indonesian stock exchange. The sampling technique used purposive sampling method. The number of samples is 29 companies. The results of this study indicate that the intensity of research and development has a negative effect on financial performance and firm value. Intangible assets have a positive effect on financial performance and firm value, financial performance has a positive effect on firm value, financial performance mediates the effect of research and development intensity and intangible assets on firm value.
Co-Authors AA Sudharmawan, AA Aang Junifer Abda Abda Abi Burhan Adawiyah, Romadona Adha, Ufairi Agung Wijaya, Agung Agustin, Ririn Dita Ahmad Zamheri Aji Nugraha, Yoga Alditia Detmuliati Anindya yona Apandi, Khairul Ariansyah Saputra Aryanti Astarina, Yesita Astika Ulfah Izzati Azza Putrima Herita BillY Dewantara Chandra Zaki Maulana Claudya Nurcahaya Debby Fifiyanti Denny Alfian Desiana, Lidia Dewi Fadila Dewi Fadila Dhea Radika Putri Dinnul Alfian Akbar Dwi Kartini Dyah Utari Yusa Wardhani Ebtaria Nadeak, Ebtaria Elvia Zahara Erie Febrian Evelina Evelina Fayadhilah, Muhammad Apta Febriana Feby Febriantoko, Jovan Fernandez, Melanie Fifiyanti, Debby Fithi Selva Jumeilah Fithri Selva Jumeilah Frianka Anindea Gemala Cahya Habsah Binti Haji Mohamad Sabli Hendra Sastrawinata Hendra Sastrawinata Heri Setiawan Hermialingga, Septi Ibnu Maja Irianti, Imelsya Islamia, Aulia Jalaludin Sayuti Jusmawi Bustan Karinta Fakhira Lidia Desiana LIDIA DESIANA Loressa, Mesa Maivi Kusnandar Manurung, Nancy Eka Putri Maretha, Fetty Marieska Lupikawaty Mayasari, Riana MISMIWATI, MISMIWATI MISMIWATI Mohammad Fardillah bin Wahi Muhamad Rahman Bayumi Muhammad Amri Yahya Muhammad Riska Maulana Muhammad Riska Maulana Muharramah, Ulfah Munparidi Munparidi Nadila Regita Nancy Eka Putri Manurung Nathasya, Nurvia Nugraha, Yoga Aji Nur Hesthria Nurfathiyyah, Kayla Alifah Nurvia Nathasya Nurwijayanti Nyimas Artina Oki Sania Riski Oktaviani, Nadya Sisil Paisal Paisal Parlindungan, Ricardo Pebrianti, Yulia Pratami, Viekhen Irza Purnamasari, Keti Putri Manurung, Nancy Eka Putri Sartika Putri, Dhea Radika Rahma, Aulya Ramadhani, Fanny Ramadhani, Sigi Pegi Riana, Dwi Ridandy Isrodinata Ridho, Sari Lestari Zainal Riduwansah Riduwansah Riduwansah RINI Rini Rini Rini Rini Rizki, Widya Selia Romadona Adawiyah Rosita Rosita Sakti, Ilham Prawidi Salsabila nirisna Sandy kurniawan Sari Lestari Zainal Ridho Sari Lestari Zainal Ridho Septi Hermialingga Septini Kumalaputri Shalihah, Bunga Mar'atush Siltarina Putri SILVANA OKTANISA, SILVANA Silvia Agustin SULASTRI Syamsiar, Syamsiar Tanjung, Muhammad Al Chapis Abdilla Tegar Arifin Prasetyo Titin Hartini Ummasyroh Ummasyroh Ummasyroh Ummasyroh Welan Mauli Angguna Yesita Astarina Yuyus Suryana Zamheri, Ahmad