Insyiroh, Ika, Harmono, Harmono ORCID: https://orcid.org/0000-0002-1933-5017 and Firdiansjah, Achmad (2019) The Strategic Role Intellectual Capital An Intervening Variety Between The Effect Of Financial Perfomance On Firm’s Value. International Journal of Business Marketing and Management (IJBMM), 4 (11). pp. 56-61. ISSN 2456-4559

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Abstract

Firm Value is a description of the level of triumph of the company that is related with stock prices. High stock prices will affect the high firm value as well. This study was conducted to examine the effect of financial performance on firm value with intellectual capital as an intervening variable in manufacturing companies listed on the BEI in the 2015-2017 period. The analysis was performed using financial statement data on the Indonesia Stock Exchange. The technique used in sampling is purposive sampling. So the number of samples obtained was 62 manufacturing companies. The analysis technique used is path analysis. The results of this study indicate that profitability and firm value have a positive and significant effect on intellectual capital, profitability has no effect on firm value but firm size has a positive and significant effect on firm value and intellectual capital has no effect on firm value. This research indicates that the market or investor has not considered the importance of intangible assets in assessing a company. Investors are still focused on physical assets.

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