Intellectual Capital Effect On Financial Performance And Company Value (Empirical Study On Financial Sector Companies Listed On The Indonesia Stock Exchange In 2020)

This study aims to determine the impact of intellectual capital on finn value, either directly or indirectly through the company's financial performance in the financial sector. The population of this research is 84 financial sector companies listed on the Indonesia Stock Exchange in 2020. The data analysis tool users path analysis with the help of the SPSS version 25 program. The research findings prove that intellectual capital has a significant positive impact on financial performance. On the other hand, financial performance has a significantn negative impact impact on firm value, while intellectual capital has an insighnificant positive impact on firm value, while intellectual capital has an inderect significant negative impact on firm value so that financial performance reflects a pure intervening variable