PERANAN INTELLECTUAL CAPITAL, PROFITABILTIAS, DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN

The increase in the number of investors and the recovery of the economy and capital markets in Indonesia after the Covid-19 pandemic has made companies compete with each other in maximizing their company value. Competition to maximize company value also occurs in companies included in the Kompas100 index, where the company index reflects most of the national stock capitalization. Although the Kompas100 Index has a large capitalization, the average trend of PBV values in the index actually shows a decline. With this decline, therefore testing the role of intellectual capital, profitability, and liquidity in influencing company value in Kompas100 Index service companies for the 2019-2023 period is the purpose of this study. Purposive sampling is applied in this study as a sampling method, with a total of 28 service companies included in the Kompas100 index with a total sample unit of 140 sample units. Multiple linear regression analysis is applied as a hypothesis test in this study. This study obtained results in the form of a positive and significant role caused by intellectual capital, profitability and liquidity on company value partially.