This study aims to empirically analyze the influence of intellectual capital and financial performance on the value of manufacturing companies listed on the Indonesia Stock Exchange. This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange between 2020 and 2024. Data analysis using linear regression analysis is an analysis technique used to determine the relationship or influence between intellectual capital, financial performance, and firm value. The research results show that the intellectual capital variable has no effect on company value. This result indicates that intellectual capital has not been able to increase the company's market value. The profitability variable (ROA) has a positive and significant effect on company value (PBV). These results indicate that the higher the level of profitability, the higher the company's value. Furthermore, good profitability can reflect healthy financial performance and the ability to generate dividends, which are indicators of a company's ability to utilize resources efficiently, maintain competitiveness, and expand market share. This is reflected in rising stock prices, the company's reputation among stakeholders, and the potential for more sustainable growth.