PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN DENGAN DYNAMIC CAPABILITY SEBAGAI VARIABEL MODERASI

This study aims to examine whether the dynamic capability is able to moderate the relationship between intellectual capital and financial performance. This study uses Resource Based View (RBV),intellectual capital, financial performance and dynamic capability. The population in the study are all manufacturing companies listed on the Indoneia Stock Exchange in 2016-2018. In this study the selection of sample taken by purposive sampling technique based on a criterion. The number of samples meeting the criteria is 66 data. Data analysis techniques used are Moderated Regression Analysis (MRA) to analyze the role of strategy moderation in the relationship between intellectual capital and financial performance. The results obtained show that the variable dynamic capability strengthen the relationship between intellectual capital with financial performance Keywords: intellectual capital, financial performance and dynamic capabilit