Pengaruh Nilai Aset Tidak Berwujud, Corporate Social Responsibility (CSR) serta Research and Development Terhadap Nilai Perusahaan (Studi : Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Periode 2011 s/d 2015

Abstract

ABSTRACT

The purpose of this research is to analyze the impact of the value of intangible assets, corporate social responsibility (CSR), and Research and Development on the value of the company. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange (BEI). While the sample used in this study is a manufacturing company listed on the Indonesia Stock Exchange (BEI), starting from 2011-2015. The samples used in this study were 124 companies. While the analytical method used in this study is the classical assumption test and SPSS 17 multiple linear regression analysis. The results show that, a) the value of intangible assets has a positive effect on firm value, b) corporate social responsibility (CSR) has a negative effect on firm value, c) Research and Development has a positive effect on firm value. The findings from this study provide practical recommendations that to increase the value of the company, intangible assets are needed, corporate social responsibility (CSR), and Research and Development.

Keywords: value of intangible assets, corporate social responsibility (CSR), and Research     and Development, company value