PENGARUH INTELLECTUAL CAPITAL DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN

Abstract

This study aims to examine and obtain empirical evidence of the influence of intellectual capital and profitability on company value. Intellectual capital is measured using the Value Added Intellectual Coefficient (VAIC), while profitability is measured using return on assets (ROA) and company value is measured using price to book value (PBV). This research is quantitative in nature, aiming to measure and explain the relationship or influence between independent and dependent variables objectively using numerical data. The research population consists of industrial companies listed on the Indonesia Stock Exchange (IDX). The sampling process uses purposive sampling, which is the selection of samples based on predetermined criteria. Based on the purposive sampling method, a sample of 10 industrial sector companies was obtained. The research data was collected over a period of 5 years, namely 2020-2024, resulting in a total of 50 research samples. The analysis method used was multiple linear regression analysis with the help of the SPSS version 21 program. The results of this study indicate that: (1) intellectual capital (VAIC) does not affect company value. (2) Profitability (ROA) has a positive effect on company value.