Perwito Perwito, N. Nugraha, Gisman Gisman, Gunardi Gunardi
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引用次数: 0
摘要
对无形资产的可持续投资提供了增加公司价值的机会。本研究探讨了无形资产在持续投资中对企业价值提升的调节作用。印尼电信行业的上市公司是本研究的重点，共观察了23个数据。使用管理费用计量无形资产的代理。使用Process Macro for SPSS V3.4来估计和测试模型参数。结果表明:无形资产明智可持续投资对企业价值具有显著的正向影响，并具有代理净资产收益率(ROE)和市场净资产比(MBVE)。无形资产越多的企业绩效越好，证明和强化了以往关于无形资产增加企业价值的研究。
Intangible Asset Moderation and the Sustainable Investment and Firm Value Relation
Sustainable investment in intangible assets provides opportunities to increase firm value. This study examines the moderation effect of intangible assets in sustainable investment to increase firm value. Public corporate in the telecommunication sector in Indonesia is the focus of this research, and a total of 23 data were observed. Proxy for measuring intangible assets using SG&A expenses. To estimate and test model parameters used Process Macro for SPSS V3.4. The results showed that positively and significantly intangible assets sensible sustainable investment on firm value with proxy Return on Equity (ROE) and market to Book Value of Equity (MBVE). Corporations with intangible assets more perform better, prove and strengthen previous research that intangible assets add to firm value.
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