| This research examines corporate governance mechanism (managerial ownership, institutional ownership, and independent board of commissioners), intellectual capital (VAICTM model), accounting method choice, and firm value (Tobin’s Q). This study use two research models. The first model analyzes the effect of corporate governance mechanism and intellectual capital on accounting method choice. For the second model, examines the effect of corporate governance mechanism, intellectual capital, and accounting method choice on firm value. Both of this research models use 263 sample manufacture companies, which listing in Bursa Efek Indonesia (BEI) in the period of 2010-2014. The result of this research shows that the institutional ownership and independent board of commissioners has a positive effect on accounting method choice which delay the reporting of income. Whereas, the managerial ownership has no effect on accounting method choice and intellectual capital has an effect on accounting method choice. This research also shows that the institutional ownership and intellectual capital has a positive effect on firm value. However, the managerial ownership, independent board of commissioners, and accounting method choice has no effect on firm value. |