INFLUENCE OF INTELLECTUAL CAPITAL AND INTELLECTUAL CAPITAL DISCLOSURE ON THE FIRM’S VALUES (Study in the Manufacturing Company on the Indonesia Stock Exchange Period 2011-2013)

Abstract

The purpose of this study is to investigate the influence of intellectual capital and intellectual capital disclosure on the firm’s value. The sampling technique used purposive sampling to obtain the data 61 manufacturing companies listed on the Indonesia Stock Exchange in the year 2011-2013. Analysis of data using multiple regression by using programe Eviews 8. The result of the study support the first hypothesis that intelectual capital influences on the firm’s value and fails to support the second hypothesis that intellectual capital disclosure have influences on firm’s values.

Keywords:    Intellectual Capital, Intellectual Capital Disclosure, Firm’s  Values