Abstract :
The purpose of this research is to see whether there are differences in the value of the company based on an Intellectual Capital Performance Category (top performers, good performers, common performers, dan bad performers). The kind of this research is using type of comparative samples free. The population of this research is the company which listed in Bursa Efek Indonesia. Samples are assigned by using the random sampling method. Samples research obtained 105 companies. Testing the hypothesis by using Kruskal Wallis (Non-Parametric) method with the help of SPSS version 17,0. The test results showed that hypothesis (H1) which stated that there is a difference in the value of the company based on an Intellectual Capital Performance category.