<p><em>This study aims to examine the influence of intellectual capital and corporate governance on firm value with profitability as a moderating variable. The population of this study is banking companies listed on IDX during 2015 – 2019 period, amounted to 45 companies. Sampling techniques using purposive sampling so that research samples obtained 15 companies. Research data used in this study is secondary data obtained from annual report and GCG report of banking companies listed on IDX during 2015 – 2019 period. This study uses structural equation modeling data analysis technique – partial least square (SEM-PLS) using WarpPLS 7.0 software. The result of this study shows that: (1) Intellectual capital has positively and significantly effects on firm value, (2) Corporate governance has no effects on firm value, (3) Profitability proxied by ROA can moderate the influence of intellectual capital on firm value, (4) Profitability proxied by ROA cannot moderate the influence of corporate governance on firm value. </em></p>