ANALYSIS OF THE INFLUENCE OF BANK HEALTH LEVEL AND INTELLECTUAL CAPITAL ON COMPANY VALUE IN THE BANKING INDUSTRY PERIOD 2017-2022

Abstract

Banks are one sector that supports the excellence of the business sector, playing a role in supporting the Indonesian economy through lending to other businesses. When the company value is good, it means that people can trust the bank. However, many companies have seen their company value decline because they focus more on tangible assets than intangible assets. This research aims to analyze the influence of the level of bank health and intellectual capital on company value. Using samples from the banking industry in the 2017-2022 period and using multiple linear regression methods, this research found that the CR, NIM and CAR variables had a positive effect on company value. Meanwhile, LDR and GCG have a negative effect on company value. Meanwhile, NPL, LAR, ROE, OE, and VAIC have no effect on company value.