Pengaruh Intellectual Capital, Leverage dan Profitabilitas Terhadap Nilai Perusahaan (Pada Perusahaan yang Terdaftar Pada Indeks LQ45 2019-2021)

Ari Gunawan, Muhammad
Utami Lestari, Tri

Jurnal Ilmiah Akuntansi Peradaban
Vol 9 No 2 (2023)

This study aims to determine the effect of Intellectual Capital, Leverage and Profitability on Firm Value in companies listed on the LQ45 index for 2019-2021. This study uses a quantitative method based on descriptive research objectives. The data collection method in this study was unobtrusive observation or non-reactive method. The results of the study show that Intellectual Capital, Leverage and Profitability have a simultaneous effect on firm value of 59.25%. Each of the Intellectual Capital, Leverage and Profitability variables has a partial positive effect on company value in companies listed in the LQ45 index for 2019-2021. Keyword: Intellectual Capital, Leverage, Profitability and Corporate Value