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All Journal Journal of Economic, Bussines and Accounting (COSTING) JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) E-JURNAL JUSITI : Jurnal Sistem Informasi dan Teknologi Informasi Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Aktiva : Riset Akutansi dan Keuangan Jurnal Ilmiah Raflesia Akuntansi Jurnal Akuntansi dan Keuangan International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) DEDIKASI : Jurnal Pengabdian Kepada Masyarakat E-Amal: Jurnal Pengabdian Kepada Masyarakat
Anjarwati, Sri
Universitas Dian Nusantara
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Journal : Jurnal Ilmiah Raflesia Akuntansi

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Pengaruh Aset Tidak Berwujud, Kinerja Keuangan Dan GCG Terhadap Nilai Perusahaan (Studi Empiris Pada Perusahaan Manufaktur Sektor Consumer Non Cyclicals Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2023) Mira Cantika; Sri Anjarwati
Jurnal Ilmiah Raflesia Akuntansi Vol. 11 No. 2 (2025): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v11i2.1132

Abstract

Abstrak— This research aims to examine the influence of intangible assets, financial performance, and good corporate governance (GCG) proxied by independent commissioners on company value. The research employs a quantitative approach. The population consists of 127 consumer non-cyclical manufacturing companies listed on the Indonesia Stock Exchange from 2020 to 2023. A purposive sampling technique was utilized to select 80 companies. Data collection was conducted through documentation techniques, utilizing secondary data from financial statements and annual reports. The data analysis methods include regression analysis using EViews software. The results indicate that intangible assets have a significant effect on company value, financial performance significantly influences company value, and GCG, proxied by independent board commissioners, affects company value. This research is expected to provide deeper insights into the contributions of intangible assets, financial performance, and good corporate governance to the enhancement of company value. It is also hoped that this study will provide information for companies to leverage intangible assets and optimize GCG practices to create sustainable value.
Co-Authors Apollo Apollo Ari Purwanti Ayub Anjashara Cakranegara, Pandu Adi Didin Hikmah Perkasa Dwi Fitrianingsih Erna Erna Ikrar Agung Dewantoro Indra Ade Irawan Indra Sulistiana Irwan Moridu Islamiah Kamil Jekmal Malau Johan Ali Margono Sugeng Meiliyah Ariani, Meiliyah Mekar Meilisa Amalia Melly Melly Mira Cantika Nur Endah Retno Wuryandari Nursekha Nursekha Olivia Tahalele Rosye Rosaria Zaena Setiyo Purwanto Weraman, Pius Widyatmoko Widyatmoko Yolifiandri Yuliana Arsyad Zulhawati