JEFMS Journal

ABSTRACT:

Study purpose decide the affect intellectual capital and capital structur on value company, mediated by financial performance. This studies was conduct at banking firm on the Indonesia Stock Exchange in 2018-2021, where there were 46 company populations. Sampels taken use non-probability method sampling with purposive sampling tecnic, with criterias: 1) Banking firms publish consecutive financial reports, 2) Banking firms do not experience losses or negative profit during a certain period. There were 26 sample companies with 106 total observation companies. The technique analysis data use in this studies the path analysis method. Result of this study indicate intellectual capital, capital structure significant and positive impact on value firm, intellectual capital and capital structure has a positive and significant impact on financial performance, financial has significant and positive impact on value company, financial performance is could to mediate intellectual capital on value company, financial performance is could to mediate capital structure on banking company value on the Indonesia Stock Exchange in 2018-2021

KEYWORDS:

Company Value; financial performance; Intellectual Capital; Capital Structure

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