Jurnal Akuntansi dan Keuangan
Vol. 5 No. 2 (2026): April 2026

Pengaruh Intellectual Capital, Good Corporate Governance, Leverage dan Profitabilitas terhadap Nilai Perusahaan

Ika Laely Rahmawati (Universitas Muria Kudus)
Sri Mulyani (Universitas Muria Kudus)



Article Info

Publish Date
15 Apr 2026

Abstract

This study aims to analyze the relationship between intellectual capital, good corporate governance, leverage, and profitability with company value. This study uses a quantitative method with secondary data collected from company financial reports available on the Indonesia Stock Exchange. The research sample consists of 71 non-cyclical sector companies. The analysis uses panel data processed with SPSS26. The results show that intellectual capital has no effect on company value, nor does good corporate governance have a significant effect on company value. Furthermore, leverage has a positive effect on company value, and profitability has a positive effect on company value. These findings emphasize the importance of optimizing leverage and profitability as key instruments for increasing company value. This also aims to evaluate good corporate governance policies in order to build market confidence without becoming a burden of administrative procedures. In addition, this study can be a reference for management to balance debt management and profit creation in order to maintain a positive market perception.

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Journal Info

Abbrev

akua

Publisher

Subject

Economics, Econometrics & Finance

Description

AKUA adalah Jurnal Akuntansi dan Keuangan yang diterbitkan empat kali setahun pada bulan Januari, April, Juli dan Oktober oleh Yayasan Pendidikan Penelitian Pengabdian Algero. Jurnal ini merupakan jurnal yang dapat akses secara terbuka bagi para Peneliti, Dosen dan Mahasiswa yang ingin ...