THE INFLUENCE OF INTELLECTUAL CAPITAL AND INTANGIBLE ASSETS TOWARD FIRM VALUE IN TRADE, SERVICE, AND INVESTMENT SECTOR

Abstract

The objective of this research is to find out the influence of intellectual capital and intangible assets toward firm value. The samples are trade, service, and investment companies which are listed in Indonesia Stock Exchange in 2014-2018. The sample collecting use purposive sampling and 27 companies are obtained the samples. The data processes using EViews 9. The result of the research shows intellectual capital has positive significant toward firm value and intangible assets have negative significant toward firm value, because if the company cannot utilize the intangible asset maximally, it will have a negative impact on firm value.