<![CDATA[This study examines the influence of intellectual capital and firm size on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange. A quantitative method with a causal associative design was applied in this research. The study used secondary data obtained from companies’ annual reports and financial statements covering the 2020–2024 period. The sample was determined through purposive sampling based on established criteria, resulting in 15 companies and 75 observations. Intellectual capital was measured using the Value Added Intellectual Coefficient, which reflects the utilization of capital employed, human resources, and organizational structure. Firm size was determined using the natural logarithm of total assets, while financial performance was represented by Return on Assets. Multiple linear regression was employed to analyze the data using IBM SPSS. The findings reveal that intellectual capital has a positive and significant effect on financial performance. Firm size also has a positive and significant effect on financial performance. Furthermore, intellectual capital and firm size jointly have a significant effect on financial performance. The coefficient of determination indicates that the two independent variables account for 85.2% of the variation in financial performance, while the remaining 14.8% is associated with other factors outside the research model. These findings indicate that the effective management of intellectual resources and the productive utilization of company assets can contribute to stronger financial performance. The study highlights the importance of developing internal resources and managing available assets effectively as part of efforts to improve the financial performance of manufacturing companies.]]>
