The Effect of Intangible Asset, Capacity of Financial Resource and Regulation. Evidence from Financial Performance of Small Business Firms

Abstract

The purpose of this study was to examine and analyze the effect of intangible assets, financial resources, and regulations on the financial performance of small businesses firms in Balikpapan. The development of Balikpapan City with many national and international events has led to the development of the small business sector in this city. This informal sector is a form of business that really helps the family economy. The research samples were 80 units of small businesses. Data collection was conducted using questionnaires and techniques to examine hypotheses it was used descriptive analysis and regression analysis using SPSS 24. The results show that intangible assets and regulations affect financial performance while financial resources have no effect on financial performance.