The Effect of Hidden Value of Intangible Assets, Investment Opportunity Set, and Environmental Performance on Economic Performance

Abstract

This study examines the effect of the Hidden Value of Intangible Assets, Investment Opportunity Set, and Environmental Performance on Economic Performance in manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2020. This study relies on secondary data obtained from annual reports obtained from the official website. PT Indonesia Stock Exchange, namely www.idx.co.id. The total sampling used for this study is 28 companies. The software used is E-Views 10.0. The findings of this study indicate that the Investment Opportunity Set and Environmental Performance have a positive effect on Economic Performance, while the Hidden Value of Intangible Assets has no effect on Economic Performance.