PENGARUH INTENSITAS RESEARCH AND DEVELOPMENT DAN KINERJA PERUSAHAAN TERHADAP NILAI PERUSAHAAN

Abstract

This study aims to analyze the impact of R&D intensity and firms performance on firm’s value. Variable R&D intensity in this study was proxied by ratio IRND. The firms value was proxied by PER, while the firms performance was proxied by ROA. The sample data in this research are 172 data, the period is 2011-2015. Data analyze technique used simple regression.Based on the result test, it can be concluded that the Research and Development (R & D) intensity has effected on the firms value and firms performance. But the firms performance has no effected on the firms value.