Value Relevance of Intellectual Capital Disclosures in Consumer Goods Industry Sector Companies Listed on Indonesia Stock Exchange (IDX) for the Year 2015-2017

The purpose of this study is to examine the relationship between Intellectual Capital Disclosure Earning per Share and Book Value per share in consumer goods industry sector companies listed on the IDX 2015-2017. The statistical method uses Multiple Moderated Linear Regression, by testing the t statistical hypothesis test. The results of this study indicate that Earnings per share has a positive but insignificant value relevance. Book value per share has value relevance for investors. Intellectual capital disclosure shows the relevance of negative values for investors. The value relevance of earnings per share increases when the company implements intellectual capital disclosure. The value relevance of book value per share decreases when the company performs intellectual capital disclosure.