Managerial Ownership, Intellectual Capital, Financial Value and Its Impact on Company Value

Abstract

Thi The purpose of this study is to analyze managerial ownership, intellectual capital and financial distress their influence on firm value. This study uses a quantitative descriptive method with statistical formulas to analyze data obtained from the field. The results of this study indicate that high intellectual capital of a company can reduce the value of the company caused by the utilization and management of intellectual capital owned by the company is not optimal and the intellectual capital owned by the company does not become an advantage of the company with other companies. The conclusion of this study is that Financial distress as an intervening variable is proven to mediate the relationship between intellectual capital and the value of the property real estate and building construction sector companies