The Impact of Intangible Assets on Financial Policy with Assets Size and Leverage as Control Variables
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January 27, 2024The Impact of Intangible Assets on Financial Policy with Assets Size and Leverage as Control Variables
ABSTRACT : This research aims to determine the influence of intangible assets on financial policy with asset size and leverage as control variables in LQ 45 companies in 2018–2022. This type of research is causal research and uses quantitative data. The data used are intangible assets, asset size, leverage, and financial policy. The data source in this research is the financial reports contained in the Indonesian Stock Exchange (BEI) for 2018–2022, for 5 years. The population in this research is LQ 45 companies listed on the IDX, and we used 90 companies as research samples. The method of sampling utilized in this study is non-probability sampling. The findings of this research indicate that intangible assets have a favorable impact on financial policy.
KEYWORDS – intangible assets, financial policy, asset size, leverage