Pengaruh Intellectual Capital Dan Pengungkapannya Terhadap Nilai Perusahaan

This study aimes to examine the effect of intellectual capital and intellectual capital disclosure on a firm value. The population in this study is capital-intensive companies intellectual listed in Indonesia Stock Exchange. The sample is set by using purposive sampling method. The study sample was obtained from 69 companies. The hypothesis testing uses multiple regression analysis with SPSS version 17.0. The results show that the first hypothesis (H1) stating intellectual capital that has an influence on the value of the company, is rejected. However, the second hypothesis (H2) states that the disclosure of intellectual capital on firm value, is accepted.