Abstract There are various methods to assess a company's value, one of which is examining the impact of Intellectual Capital and Profitability on Company Value. This study focuses on manufacturing companies listed on the Indonesia Stock Exchange (IDX). Manufacturing companies were chosen because this sector plays a significant role in Indonesia's economy and is involved in producing goods required in both domestic and international markets. Additionally, manufacturing companies tend to have more complex intellectual assets and profitability, which can provide deeper insights into the relationship between Intellectual Capital, Profitability, and Company Value compared to other sectors. The research adopts a quantitative approach, utilizing secondary data obtained from the annual reports of companies listed on the IDX. The urgency of this research lies in the growing importance of Intellectual Capital and Profitability in enhancing firm value amid global competition. Intellectual Capital is not only a strategic factor for creating competitive advantages but also plays a vital role in supporting innovation and operational efficiency. Moreover, profitability reflects stable financial performance, which influences investor decision-making. This study is relevant in providing guidance to manufacturing companies on managing intellectual assets and improving profitability to enhance firm value. The research population consists of 54 manufacturing companies listed on the IDX during the 2021–2023 period. Based on the specified criteria, 11 companies qualified as the research sample. The analytical techniques used include descriptive statistical tests, classical assumption tests, and hypothesis testing. The findings reveal that Intellectual Capital has a positive and significant effect on firm value. Additionally, Profitability also has a positive and significant influence on firm value. KEYWORDS: Company Value; Intellectual Capital; Profitability, Manufacturing Companies; Indonesia Stock Exchange (IDX); Firm Value