The study looked at how intellectual capital and financial performance affect the value of pharmaceutical companies on the Indonesia Stock Exchange from 2016 to 2019. They found that both intellectual capital and financial performance together have a significant impact on company value. However, individually, intellectual capital does not directly affect company value, and financial performance does not act as a mediator between intellectual capital and company value. Pharmaceutical companies should focus on improving their intellectual capital and financial performance to attract investors and increase their value.