Abstract
This research aims to find out and analyze the effect of the intellectual capital on financial performance and company market value and to find out whether competitive excellence can be employed as an interviewing variable and able to mediate the effect of intellectual capital on financial performance and firm value. This is explanatory quantitative research carried out in the property, real estate, and building construction sector companies listed on the Indonesia Stock Exchange of 2018-2019. Secondary data are used as the resource. The purposive sampling technique is employed to select 30 companies as the samples, resulting in 360 data to be observed. The finding demonstrates that intellectual capital has positive and significant effects on ROA and ROE in property, real estate, and building construction companies listed on the Indonesia Stock Exchange. Meanwhile, intellectual capital does not significantly aftermarket value. Another finding demonstrates that competitive excellence is not able to mediate the effect of intellectual capital on ROA in the property, real estate, and building construction companies listed on the Indonesia Stock Exchange. Keywords: Intellectual Capital, ROA, ROE, Market Value, and Competitive Excellence.
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