The Effect of Hidden Value of Intangible Assets, Investment Opportunity Set, and Environmental Performance on Economic Performance

Authors

  • Nova Rosiana Master of Accounting Study Program, Faculty of Economics and Business, Mercubuana University, Jakarta
  • Dwi Asih Surjandari Master of Accounting Study Program, Faculty of Economics and Business, Mercubuana University, Jakarta

DOI:

https://doi.org/10.32996/jefas.2022.4.2.10

Keywords:

Hidden Value of Intangible Assets (INTAV), Investment Opportunity Set (IOS), Environmental Performance (EV), Economic Performance (EP)

Abstract

This study examines the effect of the Hidden Value of Intangible Assets, Investment Opportunity Set, and Environmental Performance on Economic Performance in manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2020. This study relies on secondary data obtained from annual reports obtained from the official website. PT Indonesia Stock Exchange, namely www.idx.co.id. The total sampling used for this study is 28 companies. The software used is E-Views 10.0. The findings of this study indicate that the Investment Opportunity Set and Environmental Performance have a positive effect on Economic Performance, while the Hidden Value of Intangible Assets has no effect on Economic Performance.

Downloads

Published

2022-03-31

Issue

Vol. 4 No. 2

Section

Research Article

License

Copyright (c) 2022 Journal of Economics, Finance and Accounting Studies

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

How to Cite

Rosiana, N., & Surjandari, D. A. (2022). The Effect of Hidden Value of Intangible Assets, Investment Opportunity Set, and Environmental Performance on Economic Performance. Journal of Economics, Finance and Accounting Studies , 4(2), 115-125. https://doi.org/10.32996/jefas.2022.4.2.10