This study aims to determine if intellectual capital can influence the firm value with financial performance as the intervening variable. The research method used to analyze the problem in this research uses the multiple linear regression method. The research data was obtained from the Indonesia Stock Exchange of companies in the financial sector, registered in 2014-2016. The independent variables used in the research are STVA, VAHU, and VACA, each as a part of intellectual capital. Variable dependent from this research is the firm value and financial performance as the intervening variable. The results of this study are neither STVA, VAHU, nor VACA affects the firm value individually. Intellectual capital does not affect firm value, and financial performance is unable to act as an intervening variable in this study.
Influence of Intellectual Capital on Corporate Values with Financial Performance as Intervening Variables in Financial Sector Companies Listed in Indonesia Stock Exchange Period 2014-2016
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