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PENGARUH INTANGIBLE ASSET TERHADAP KINERJA KEUANGAN DENGAN KEUNGGULAN BERSAING SEBAGAI MEDIASI

open access: yesMIX: Jurnal Ilmiah Manajemen, 2019
This study aims to examine and analyze the effect of intangible asset on financial performance with competitive advantage as a mediation at Tenun Ikat SMEs Lamongan.
Ika Purwanti, Mu’ah .
doaj   +2 more sources

Do intangible assets help SMEs in underdeveloped markets gain access to external finance?—the case of Vietnam [PDF]

open access: hybridSmall Business Economics, 2023
The credit frictions encountered by small and medium-sized enterprises (SMEs) have been widely examined in the entrepreneurship literature. Although theory suggests that asset tangibility helps increase firms’ borrowing capacity because it allows ...
Chau Le, Bach Nguyen, Vinh Xuan Vo
openalex   +2 more sources

Does intangible assets affect the financial performance and policy of commercial banks' in the emerging market?

open access: yesPLoS ONE, 2022
In a digital and knowledge based economy, intangible assets are predominant and their role along with age and knowledge has become key success factors for firms.
Bayelign Abebe Zelalem, Ayalew Ali Abebe
doaj   +2 more sources

Measuring intangible asset: firm reputation

open access: yesBusiness: Theory and Practice, 2022
The purpose of this research is to find out the measurement of firm reputation that are still relevant to represent firm reputation. The measurement that are being tested in this research are CSR Award, Firm Age, Listing Age, Market Capitalization, Buy ...
Edi Edi, Erna Wati
doaj   +2 more sources

Pengaruh Leverage Dan Perubahan Intangible Asset Terhadap Kinerja Perusahaan Dengan Komite Audit Sebagai Variabel Moderating

open access: diamondJurnal akuntansi manajerial (managerial accounting journal), 2020
Tujuan penelitian ini adalah untuk mengamati pengaruh leverage dan perubahan intangible asset terhadap kinerja perusahaan dengan peran komite audit sebagai varibel moderatinng. Kinerja perusahaan diukur dengan Return on Investmen (ROE) .
Sihar Tambun, Arista Endhah Maylani
openalex   +3 more sources

Debatable Provisions Concerning Characteritic and Estimation of Capacity of Organization Intangible Assets

open access: diamondВестник Российского экономического университета имени Г. В. Плеханова, 2022
In conditions of digital economy development intangible assets act as one of key sources of progress, as a strategic factor influencing conditions and prospects of the national finance system development, which stipulates topicality and timeliness of the
V. V. Manuylenko, M. V. Galasova
doaj   +3 more sources

INTANGIBLE ASSET, PROFITABILITAS, DAN SUSTAINABILITY REPORT TERHADAP NILAI PERUSAHAAN

open access: yesJurnal Riset Akuntansi Kontemporer, 2017
Sri-Kehati Index has been increased since 2009, though return on equity has decreased. Stock price will be affected by the ROE so that the value of the firm also decreases.
Annisa Marwa   +2 more
doaj   +2 more sources

Exploring European Citizens’ Resilience to Misinformation: Media Legitimacy and Media Trust as Predictive Variables

open access: yesMedia and Communication, 2023
Building on the notion of an intangible resource, this research conceptualizes resilience as an intangible resource that can be ascribed to countries (governments and media) and explores its sources.
Carlos Rodríguez-Pérez   +1 more
doaj   +1 more source

Accounting treatment of brand as an intangible asset of enterprises [PDF]

open access: yesEkonomski Pogledi, 2019
The modern economy is qualified as an economy dominated by knowledge, creativity, high technology, or intangible assets. Intangible assets are a key determinant in the creation of value and cash flows of an enterprise.
Stevanović Tatjana, Rastić Amer
doaj   +1 more source

Pengaruh Management Compensation, Corporate Social Responsibility, dan Intangible Asset Intensity Terhadap Profit Shifting

open access: yesMonex: Journal Research Accounting Politeknik Tegal, 2023
Tujuan dari studi ini yaitu guna mencari tahu, membuktikan serta menganalisis pengaruh management compensation, corporate social responsibility, dan intangible asset intensity terhadap profit shifting.
Jihan Afia Karunia, Wiwit Irawati
doaj   +1 more source

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