Pengaruh Intellectual Capital terhadap Kinerja Keuangan dengan Ukuran, Jenis Industri, dan Leverage sebagai Variabel Moderating

Managing Intellectual Capital is getting more important in today\u27s business. Theoretically, IntellectualCapital having a positive impact on the Performance of an Organization.This study focused on the effect of Intellectual Capital toward Organization\u27s Performance, and onthe moderating effect of Size, Industrial Type, and Leverage toward the relationship betweenIntellectual Capital and Organization\u27s Performance in companies listed in the Indonesian StockExchange.Result of the study showed that Intellectual Capital have a positive impact on Organization\u27sPerformance (using the proxy of ROA and MB or Market to Book Value of Assets), but IntellectualCapital have no impact on Organization\u27s Performance (using ATO as a proxy). The study showedthat Size did not have moderating effect on the relationship between Intellectual Capital andOrganization\u27s Performance. The study also revealed that Industrial Type and Leverage hadmoderating impact on the relationship between Intellectual Capital and Organization\u27s Performance(using ROA and MB as a proxy), but failed to do so using ATO as a proxy of Organization\u27sPerformance.Key Words: Intellectual Capital, Organization\u27s Performance, Size, Industrial Type, Leverage