Pengaruh Intellectual Capital dan Profitabilitas Terhadap Nilai Perusahaan

This study aims to determine the effect of intellectual capital and profitability on firm value. The independent variable used in this study is intellectual capital consisting of (human capital, structural capital, and customer capital) and profitability as measured by return on assets (ROA). While the dependent variable used is company value measured or proxied by Tobin's Q. The population in this study is banking companies listed on the Indonesia Stock Exchange (IDX) in 2015-2019. The sample was selected using a purposive sampling technique with the criteria of banking companies listed on the Indonesia Stock Exchange (IDX), companies that provide consecutive financial statements and companies that did not experience losses during the 2015-2019 period. Hypothesis testing is done by multiple linear regression analysis. The results of this study indicate that intellectual capital and profitability have no effect on firm value. Keywords: Intellectual Capital (VAIC), ROA, Tobin's