The purpose of this study is to examine the influence of intellectual capital, and profitability on the value of companies with financial distress as intervening variables. The sampling techniques was used the purposive sampling method. The population of this study was a manufacturing company listed on the Indonesia Stock Exchange (IDX) for the period 2018-2020. Based on the criteria, the sample was collected from 53 manufacturing companies. The sample used 159 data. The results revealed that intellectual capital and profitability have a positive effect on financial distress, intellectual capital has no effect on the value of the company, profitability has a positive effect on the value of the company, financial distress negatively affects the value of the company, financial distress is not able to mediate the relationship between intellectual capital and profitability to the value of the company.