Artikel Ilmiah : C1I017019 a.n. MUHAMMAD ZAMZAM DHAFFA RAMADHAN

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NIMC1I017019
NamamhsMUHAMMAD ZAMZAM DHAFFA RAMADHAN
Judul ArtikelIMPACT OF TANGIBLE ASSETS AND INTANGIBLE ASSETS WITH SUSTAINABLE GROWTH AS MODERATING VARIABLE ON VALUE OF FIRMS LISTED ON INDEX GROWTH 30 PERIODS 2019-2020
Abstrak (Bhs. Indonesia)World of business is vast and unpredictable. The more companies existed and so the competition between them which force a company to increase its value so it can compete with others. The Company needs to be able to perform properly in order to create maximum firm value. A corporation needs resources that will benefit the future in order to operate optimally. The company's assets are one of the various resources utilized by the company. Asset itself divided into tangible assets and intangible assets. While expanding their business, a company also should consider sustainable growth of the company to avoid over-leverage. So, a company should be able to use their assets optimally.
This research conducted to analyze the impact of tangible assets and intangible assets on firm’s value in addition with sustainable growth as the moderator. In this research, the data is secondary data obtained from IDX and yahoo finance. The methods used in this research is panel data regression, and MRA (Moderated Regression Analysis).
The result concludes that tangible assets have a significant positive impact on firm value, while intangible assets have a significant negative impact on firm’s value. Also, sustainable growth is unable to moderate the impact of tangible assets on firm’s value, while sustainable growth is able to moderate the impact of intangible assets on firm’s value.

Abtrak (Bhs. Inggris)World of business is vast and unpredictable. The more companies existed and so the competition between them which force a company to increase its value so it can compete with others. The Company needs to be able to perform properly in order to create maximum firm value. A corporation needs resources that will benefit the future in order to operate optimally. The company's assets are one of the various resources utilized by the company. Asset itself divided into tangible assets and intangible assets. While expanding their business, a company also should consider sustainable growth of the company to avoid over-leverage. So, a company should be able to use their assets optimally.
This research conducted to analyze the impact of tangible assets and intangible assets on firm’s value in addition with sustainable growth as the moderator. In this research, the data is secondary data obtained from IDX and yahoo finance. The methods used in this research is panel data regression, and MRA (Moderated Regression Analysis).
The result concludes that tangible assets have a significant positive impact on firm value, while intangible assets have a significant negative impact on firm’s value. Also, sustainable growth is unable to moderate the impact of tangible assets on firm’s value, while sustainable growth is able to moderate the impact of intangible assets on firm’s value.

Kata kunciTangible Assets, Intangible Assets, Firm’s Value, Sustainable Growth
Pembimbing 1Dr. Negina Kencono Putri, SE, M.Si, Ak, CA
Pembimbing 2Dra. Triani Arofah, M.SI, Ak, CA
Pembimbing 3
Tahun2021
Jumlah Halaman20
Tgl. Entri2021-10-13 17:07:06.828319
Cetak Bukti Unggah
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