Intellectual Capital and Sustainability Report Disclosure Toward Company Values Analysis

The purpose of this study is to determine the effect of Intellectual Capital and sustainability disclosure on firm value, for industries listed in LQ 45 period 2015-2017. Independent variable in this research were intellectual capital measured by VAICTM and sustainability report disclosure measured by SRD. Dependent variable in this research was company’s value measured by Tobin’s Q with chung approximate methods. By using purposive sampling method, the total amount of samples obtained in this research were 45 companies. The data were analyzed by using multiple linear regression method. The results of this research showed that intellectual capital has a positive and significant effect on company’s value and sustainability report disclosure has significant effect on company’s value