Abstract :
The development of technology and information is encouraging companies to move from workforce-based businesses to knowledge-based businesses. Therefore, the company optimizes price to book value to create added value for the company in order to compete in a competitive business. This study has the main object to determine the effect of value added capital employed, value added human capital, structural capital value added capital on price to book value as an intervening variable. The independent variables used are components of intellectual capital, consisting of value added capital employed, value added human capital, structural capital value added. The research approach used in this study is a quantitative approach. This study uses a descriptive approach with the aim of describing the object of research or research results. The data used in this study are secondary data in the form of annual reports (annual report) of banking companies listed on the Indonesia Stock Exchange. Technical analysis of data using the partial test method (t test), the coefficient of determination analysis test (R2), and the simultaneous test (F test). The results of this study partially show that value added capital employed, value added human capita and structural capital value added have a significant effect on price to book value, meaning that the higher the value added human capital, the higher the price to book value, the more value added human capital the higher the price to book value