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Research Article

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

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.

Article information

Journal

Journal of Economics, Finance and Accounting Studies

Volume (Issue)

4 (2)

Pages

115-125

Published

2022-03-31

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

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Keywords:

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