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This research was written with the aim to determine the effect of intangible assets on financial performance, financial policies, and firm value with assets size and leverage as control variables for LQ 45 companies in the period of 2018-2022. This type of research is a causal study that is based on cause and effect. The type of data used in this research is quantitative data in the form of intangible assets, assets size, leverage, financial performance, financial policies, and firm value. The data source for this research is the financial statements of companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022, for a period of 5 years. The population in this research is LQ 45 companies listed on the IDX. The sample in this research is 18 companies multiplied. The sampling technique used in this study is non-probability sampling. The results of this research show that intangible assets have a positive effect on financial performance, financial policies, and firm value. [ABSTRACT FROM AUTHOR]

This research was conducted to determine the influence of managerial ownership, audit committee, profitability and tax avoidance on company value in manufacturing companies in the consumer goods sector for the 2018-2022 period. This research uses a purposive sampling model and the population in this research is manufacturing companies in the consumer goods sector, totaling 16 companies listed on the Indonesia Stock Exchange (BEI) for the 2018-2022 period that meet the criteria. The data analysis model used is panel data regression analysis. The research results in this study show that simultaneously the variables Managerial Ownership, Audit Committee, Profitability and Tax Avoidance have no influence on Company Value. However, partially the variables Managerial Ownership, Audit Committee, and Tax Avoidance do not have a significant influence on Company Value. Meanwhile, Profitability (ROA) has a significant influence on Company Value. [ABSTRACT FROM AUTHOR]

The aim of this research is to examine how competent the impact of capital structure and intangible assets is to company value which is moderated by managerial ownership. The views in this research use secondary data sourced from annual reports of companies in the consumer goods industry sector for 2018 - 2022 with a sample size of 110 company data which will then be examined using the eviews 12 statistical test. The results of the data testing state that capital structure have a negative effect on company value. Intangible assets has no effect on company value. Managerial ownership does not moderate capital structure on firm value. Managerial ownership does not moderate intangible assets on company value. Capital structure and intangible assets influance company value. [ABSTRACT FROM AUTHOR]

This study aims to analyze stock returns influenced by the Investment Opportunity Set and Earnings Quality by using Technology moderation as urgency, in the Property & Real Estate company sector as one of the most profitable sectors for investors to invest. The population in this study are property & real estate companies listed on IPOs from 2015 to 2019 as many as 65 companies and the number of samples that meet the characteristics of the study are 19 companies. The research method used is quantitative with E-Views 10 software program. The results show that the six hypotheses are accepted that the investment opportunity set has a positive effect on stock returns, earning quality has a positive effect on stock returns, technology has a positive effect on stock returns, and investment opportunity set and earning quality has a simultaneous effect on stock returns, technology moderates the effect of IOS on stock returns, and technology moderates the effect of EQ on stock returns. [ABSTRACT FROM AUTHOR]