<![CDATA[The objective of this research was to examine and to analyze the influence of intellectual capital componentson firm value and to analyze financial performance capacity in moderating the correlation of intellectual capital with firm value of consumption sector in manufacturing companieslisted in the Indonesia Stock Exchange.The research used observational method in manufacture companies listed in the Indonesia Stock Exchange. The samples were taken by using purposive sampling technique. The hypothesis was tested by using multiple linear regressionanalysis with application tools.The result of this research showedthat, simultaneously, there was the influence of the variables of VACA, VAHU and STVA on firm value. Partially, the variables of the VACA and STVA had the influence on firm value, while the variable of VAHU did not. It was also found that financial performance could not moderate the correlation of the variables of VACA and STVA with firm value while financial performance could]]>
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