Pengaruh Modal Intelektual dan Mekanisme GCG terhadap Nilai Perusahaan

This study aims to examine the effect of Intellectual Capital, Managerial Ownership, Institutional Ownership, and the Audit Committee on Company Value using Profitability as an intervening variable. Purposive sampling was used to collect the research sample. This study used 25 manufacturing companies listed on the IDX between 2016 and 2020 as samples based on the defined criteria. EVIEWS 10 software was used to process the data. The study demonstrated that Intellectual Capital and the Audit Committee partially had a direct and significant effect on Profitability, whereas Managerial and Institutional Ownership had no effect. Managerial Ownership, Audit Committee, and Profitability all have a direct and significant effect on Company Value, while Intellectual Capital and Institutional Ownership do not. However, the variables Intellectual Capital, Managerial Ownership, Institutional Ownership, and Audit Committee simultaneously have a significant effect on Company Value through Profitability