PENGARUH INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2018)

The purpose of this research to know the influence of intellectual capital on the value of the company (empirical study on banking companies listed on the Indonesia Stock Exchange 2016-2018). The population in this research is a registered banking company during the research period at IDX. Using the purposive sampling technique, a sample study of 90 companies was obtained with a research period of 3 years (2016-2018). Hypothesis testing uses multiple linear regression analysis methods with SPSS program version 21. The results showed that Human Capital (HC) significantly affected PBV, Structural Capital (SC) had no significant effect on PBV and Capital Employed (CE) had no significant effect on PBV. Keywords: Corporate values, Human Capital, Structural Capital, Capital Employe