Published date: Jul 18 2023

Journal Title: KnE Social Sciences

Issue title: Transdisciplinary Symposium on Business, Economics, and Communication (TSBEC 2022)

Pages: 127–136

DOI: 10.18502/kss.v8i12.13657

Sigit Maretasigit.mareta@undira.ac.idAccounting Program, Faculty of Business & Social Science, Dian Nusantara University, Jakarta, Indonesia

Lestari .Accounting Program, Faculty of Business & Social Science, Dian Nusantara University, Jakarta, Indonesia

Yolifiandri .Accounting Program, Faculty of Business & Social Science, Dian Nusantara University, Jakarta, Indonesia

Edy SuryadiAccounting Program, Faculty of Business & Social Science, Dian Nusantara University, Jakarta, Indonesia

Irwan Irawadi BarusAccounting Program, Faculty of Business & Social Science, Dian Nusantara University, Jakarta, Indonesia

COVID-19 has been shown to have a major impact on companies’ value. Drawing on research before the pandemic as well as during the pandemic, we think it is necessary to analyze the value of the company in the post Covid-19 pandemic. In this context, there is complexity, uncertainty of companies as an important capability, and set of practices appears to many companies as a reasonable approach to reducing the problems. This paper aims to examine how the value of the company is seen from the aspect of the direct effect of intellectual capital, leverage, and profitability. This paper tries to explore the theoretical model of the proposal on how these three variables can directly affect firm value. This study determines the impact post Covid-19 pandemic, especially to explain the phenomenon of components in intellectual capital in Indonesia. This research is expected to provide further research guidelines and facilities to the government for an approach to fostering improvement in the value of companies post Covid-19 pandemic.

Keywords: intellectual capital, leverage, post COVID-19 pandemic, profitability

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