The purpose of this study is to examine and find empirical evidence of the effect of intellectual capital, corporate governance and the diversity of the board of directors on firm value. The sample used in this research is Islamic banking companies registered with the Financial Services Authority (OJK) in 2015-2021. The sampling technique used was purposive sampling and obtained as many as 96 company data with 54 data samples that met the criteria. The data source for this research takes financial reports or annual reports published on the website www.ojk.com. Data analysis technique using multiple linear regression. The results showed that intellectual capital had no effect on firm value, corporate governance by proxy of institutional ownership had a negative effect on firm value, independent commissioners had a positive effect on firm value, audit committees had a positive effect on firm value, age of the board of directors has no effect on firm value and educational background of the board of directors has no effect on firm value.