Analisis Pengaruh Pengungkapan Modal Intelektual Terhadap Nilai Perusahaan Dengan Kinerja Keuangan Sebagai Variabel Intervening (Studi Empiris pada Perusahaan yang Terdaftar dalam Indeks Kompas 100)

Intellectual capital is one of the company's intangible assets. Three components of intellectual capital include human capital, structural capital, and customer capital. Human capital is one component of intellectual capital that is able to create competitive advantage for the company. To know the use of intellectual capital of the company, investors can know through the disclosure of intellectual capital. Intellectual capital disclosure is a voluntary disclosure of the intellectual capital and its use in an industry. Many companies have not yet disclosed intellectual capital, this is because many consider that this disclosure has not been so important. Previous research reveals that intellectual capital disclosure is capable of affecting company value by being mediated by company performance. This type of research is quantitative. Population amounted to 135, sample of 37 companies, sample selection using purposive sampling technique. Research data is annual report. Testing data using classical assumption test, regression analysis, and hypothesis test. The results show that financial performance is able to mediate the relationship of intellectual capital disclosure and firm value