This study aims to test the influence of intellectual capital and corporate governance on firm value with profitability as a moderating variable. The population of this study is banking companies listed on IDX during 2015 –2019 amounted to 45 companies. Sampling techniques using purposive sampling so that research samples obtained as many as 15 companies. The research data used is secondary data obtained from the annual report and GCG reportof banking companies listed on IDX during 2015 –2019. This study uses structural equation modeling data analysis technique –partial least square (SEM-PLS) with WarpPLS 7.0 software. The result of this study shows that: (1) Intellectual capital positively and significantly affects the firm value, (2) Corporate governance has no effect on the firm value, (3) Profitability can moderate the influence of intellectual capital on the firm value, (4) Profitability can’t moderate the influence of corporate governance on the firm value.Keywords: Intellectual Capital, Corporate Governance, Firm Value, Profitability
Desa wisata Kalanganyar di Sidoarjo, sebagian besar wilayahnya berupa pesisir, menghampar di sepanjang pantai Timur Sidoarjo, Jawa Timur. Didukung oleh adanya infrastruktur jalan, keberadaan pesisir, sungai, hutan bakau, tambak-tambak ikan serta hasil laut lainnya, merupakan potensi yang dapat dikembangkan, namun belum dieksplorasi dengan baik. Dalam upaya pengembangan wilayahnya sebagai desa wisata, diarahkan dengan menerapkan konsep kawasan tepi air. Dasar penerapan konsep kawasan tepi air adalah untuk mengoptimalkan penggunaan lahan (land use), dengan fungsi permukiman, perdagangan dan jasa (komersial) serta mengembangkan
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