Abstract
This study uses an explanatory quantitative design to determine the influence of research and development intensity and intangible assets on firm value with financial performance as a moderation variable. This study aims to add to the investor literature by providing a way to assess new companies in 2020 that initially conducted public offerings. Financial performance is used as a moderator to see whether it will strengthen the relationship between variables or weaken it. Companies in 2020 that have just made an initial public offering and disclosed research and development costs, recorded profits in financial statements, and value from intangible assets will be the sample in this study. Secondary data was used in this study from the Indonesia Stock Exchange with a moderation regression data analysis technique. This study indicates that firm value does not affect the intensity of research and development and intangible assets. However, intangible assets have a stronger relationship with firm value with moderating financial performance.
 Keywords: intangible assets, R&D, firm value, financial performance, initial public offering
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