Mediating Role of Good Corporate Governance to Intellectual Capital and Firm Value

Intellectual Capital performance tends to increase the firm value. The effect of intellectual capital to firm value will increase rapidly whenever supported by robust implementation of Good Corporate Governance (GCG). This study is performed to observe mediating effect of GCG to the intellectual capital impact on firm value. From the 48 initial populations, banking institutions listed in Indonesian Stock Exchange, by using purposive sampling method, were selected 29 companies as the samples for the period of 2016-2018. Partial Least Square (PLS) is used to analize the data. This research summarized that intellectual capital had a positive significant effect on Firm Value. This study also proved that GCG components, Audit Comitee and board of directors, has mediating role to the relationship between intellectual capital and firm value as well. Otherwise, independent commisioner and institutional ownership, has no