Pengaruh Intangible Asset, Investment Opportunity Set, Kinerja Keuangan dan Kebijakan Dividen terhadap Nilai Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode Tahun 2020-2022

Abstract

Financing actions supported by intellectual property can ultimately be accessed by companies of various sizes and at different stages of the life cycle. The intellectual property rights organization launched an Action plan aimed at moving intangible asset financing (the use of intellectual property and other intangible assets as a source of funding). Efforts to determine and analyze the influence of intangible assets, investment opportunity set, financial performance and dividend policy on the value of manufacturing companies in the basic industrial and chemical sectors listed on the Indonesia Stock Exchange (BEI) for the period 2020-2022, this type of research includes the category of quantitative research with relationships associative. The type of data used is secondary data. The population is manufacturing companies in the basic industrial and chemical sectors, totaling 83 companies and based on purposive sampling or non-random sampling techniques, totaling 45 companies using multiple linear regression data analysis techniques. This research concludes that the partial test results show that: 1) Intangible assets have an effect on company value. 2) Investment opportunity set influences company value. 3) Financial performance influences company value. 4) Dividend policy has no effect on company value.