Finance

Equity ratio

Sociology

Business

Earnings

Population

Mathematics

Debt-to-equity ratio

Nonprobability sampling

Statistics

Debt ratio

Debt

Demography

Return on equity

Profitability index

Book value

Econometrics

Capital structure

Leverage (statistics)

Economics

Enterprise value

Market liquidity

Return on assets

Stock exchange

Intellectual capital

Monetary economics

Current ratio

Panel data

Debt-to-capital ratio

Current Jurnal Kajian Akuntansi dan Bisnis Terkini

The objective of this study is to analyze the influence of intellectual capital, leverage, profitability and liquidity on firm value. Firm value is measured by price to book value (PBV), leverage is measured by debt to equity ratio (DER), profitability by return on equity (ROE) and liquidity by current ratio (CR). This research method is a quantitative research with sampling using a purpose sampling technique based on predetermined characteristics as many as 9 pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange for the period 2016 - 2019. The type of data used is secondary data and the analytical method used is panel data regression using Eviews. The results show that intellectual capital, leverage, profitability have a significant effect on firm value. However, liquidity has no effect on firm value.

PENGARUH INTELLECTUAL CAPITAL, LEVERAGE, PROFITABILITAS, DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN