Indonesia Conference Directory

This research formulates the objective to know the determinants factors from intellectual capital and good corporate governance that can increase company value with financial performance as mediating variable. Intellectual capital factors used in this study are capital employed (VACA), human capital (VAHU), and structural capital (STVA). Good Corporate Governance factors used in this study are independent commissioner and audit committee. While financial performance shown by ROA ( Return on Asset ) and company value shown by PBV (Price to Book Value). The sample of this study is 23 banks from the population of Conventional Commercial Banks listed on Indonesia Stock Exchange (IDX) from 2014-2018. The results of the multiple linear regression analysis test are audit committee the fastest to improve company value with ROA as mediating variable. The second fastest in improving company value is direct influence of audit committee on company value. The third fastest order to improve company value is direct influence of intellectual capital on company value. Independent commissioner has no influence on financial performance (ROA) and company value.