Good Corporate Governance dan Intellectual Capital sebagai Determinan Nilai Perusahaan

The value of the company is very important because a high value of the company will provide prosperity for shareholders and the company's prospects in the future. This study aims to find empirical evidence about the effect of Good Corporate Governance (GCG) on Firm’s Value with Intellectual Capital (IC) as an intervening variable. GCG is calculated using GCG Score with certain criteria, IC is calculated using the VAIC method, and firm’s value is calculated using Tobin's Q. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2016-2018 period. Sampling using purposive sampling method obtained as many as 225 samples of manufacturing companies during the period 2016-2018. Data analysis techniques used multiple linear regression analysis and sobel tests using the SPSS 26 program. The results of this study indicate that good corporate governance has a positive and significant effect on intellectual capital, intellectual capital has a positive and significant effect on firm’s value, good corporate governance has a positive and significant effect to firm’s value, and intellectual capital is able to mediate the relationship between good corporate governance and firm’s value.