Profitabilitas terhadap nilai perusahaan dengan intellectual capital sebagai variabel moderasi

This study aims to examine the effect of profitability on firm value and also to determine the effect of intellectual capital as a moderating variable on the rela- tionship between profitability and firm value. The population of this study are companies that are members of the LQ45 index for the 2016-2018 period. The sample selection used purposive sampling technique. The amount of data ana- lyzed was 60 pairs of data. The data analysis technique used is moderated regres- sion analysis (MRA). The results show that profitability has a positive influence on firm value in LQ45 companies and intellectual capital can moderate the rela- tionship between profitability and firm value in LQ45 companies for the 2016- 2018 period