• Agus Hocky Institut Bisnis dan Teknologi Pelita Indonesia, Pekanbaru, Indonesia
  • Teddy Chandra Institut Bisnis dan Teknologi Pelita Indonesia, Pekanbaru, Indonesia


This study aimed to analyze the effect of intellectual capital and firm size on profitability and firm value in financial sector. Population in this study were 51 financial sector listed on IDX for 2019 period, while a sample of 48 firms were selected by using purposive sampling technique. Data were analyzed using path analysis by also utilizing AMOS program. Results of this study revealed that: intellectual capital had a positive and significant effect on profitability. While intellectual capital had a negative and significant effect on firm value. Firm size had a negative but insignificant effect on profitability, on the other hand, firm size had a negative and significant effect on firm value; and profitability had a positive and significant effect on firm value. Therefore, these results support signaling theory which believes that good firm profitability will have an impact on increasing firm value.


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How to Cite

Hocky, A. ., & Chandra, T. . (2022). INTELLECTUAL CAPITAL AND FIRM SIZE IMPACT ON PROFITABILITY AND FIRM VALUE ON FINANCIAL SECTOR. International Conference of Business and Social Sciences, 2(1), 1188–1195. Retrieved from