THE INFLUENCE OF INTELLECTUAL CAPITAL AND FINANCIAL PERFORMANCE ON FIRM VALUE

Arsinta Ayu Permatasani, Anggita Langgeng Wijaya, Maya Novitasari

Abstract


This study seeks to investigate and evaluate the extent to which intellectual capital and financial performance affect firm value among companies within the Consumer Non-Cyclicals sector listed on the Indonesia Stock Exchange during the 2021–2025 period. A quantitative research design was employed, with sample selection carried out using a purposive sampling method. Findings derived from multiple linear regression analysis reveal that both intellectual capital and financial performance exert a significant positive influence on firm value. In other words, as companies manage their intellectual capital more effectively and demonstrate stronger financial performance, the resulting firm value tends to increase accordingly.

Keywords: Intellectual Capital, Financial Performance, Firm Value.


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References


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