<![CDATA[This quantitative study investigates the influence of account payable policy and intellectual capital on the value of companies within the food and beverages sub-sector listed on the Indonesia Stock Exchange. Purposive sampling was employed to select a sample of eight manufacturing companies for the period 2016-2020. Data were collected using documentation techniques and analyzed using SPSS. Results indicate that while the account payable policy significantly affects firm value, intellectual capital does not exhibit a significant impact. These findings shed light on the strategic importance of managing account payables for enhancing firm value in the food and beverages industry. Highlights : The study investigates the influence of account payable policy and intellectual capital on firm value in the food and beverages sector. Purposive sampling was used to select a sample of eight manufacturing companies listed on the Indonesia Stock Exchange. Findings reveal that while account payable policy significantly affects firm value, intellectual capital does not demonstrate a significant impact. Keywords: Account Payable Policy, Intellectual Capital, Firm Value, Food and Beverages, Indonesia Stock Exchange]]>
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