Pengaruh Intelectual Capital Disclosure, Profitabilitas dan Leverage terhadap Firm Value

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Quantitative analysis shows that intellectual capital disclosure and profitability enhance firm value, while leverage diminishes it.

Intellectual capital disclosure and profitability significantly boost company value, but leverage has a negative effect.
Findings reveal a 54.8% explanatory power when analyzing the relationship between these factors and firm value.
This analysis uses a quantitative approach with multiple linear regression on data from 31 companies from the LQ45 index.
Good management of intellectual capital and profitability, along with strategic leverage, can increase investment attractiveness.

Sandrina Putri Fajriyanti Suandra (2025) studied this question.

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