Kinerja Keuangan Memediasi Pengaruh Modal Intelektual dan Struktur Modal pada Nilai Perusahaan di Masa Pandemi Covid-19

This study examines the effect of intellectual capital and structure on firm value with financial performance as a mediating variable. The sample was selected by purposive sampling technique. Data were analyzed using path analysis. results analysis show that has no performance, but positive value. Capital Financial negative relationship between is successfully mediated however, does not mediate research implications for those who need information about company in pharmaceutical sub-sector companies considering factors influence it, especially during Covid 19 pandemic.
 Keywords: Intellectual Capital; Structure; Firm Value; Performance.