This study aims to examine the effect of intellectual capital, capital structure, firm size on firm value with financial performance as an intervening variable. The population and sample in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020. This sampling technique was carried out using purposive sampling technique as many as 195 manufacturing companies and obtained 68 data that met the criteria. This study uses multiple linear regression analysis with the help of the SPSS data processing application.
The results of this study indicate that intellectual capital and firm size have a positive effect on financial performance, capital structure has a negative effect on financial performance. In addition, intellectual capital has a negative effect on firm value, capital structure, firm size and financial performance have a positive effect on firm value. The results of mediation in this study indicate that intellectual capital and firm size affect firm value through financial performance, capital structure does not affect firm value through financial performance.