<![CDATA[Intellectual capital as a resource to drive the company has recognized the value and comparative advantagesof the company. This study aims to examine the direct and moderating effects of intellectual capitalrelationship with financial performance. The study was conducted at the Indonesian Stock Exchange usingsecondary data to test the hypothesis with pooled least square method. Sampling was done by purposivesampling produced 63 observations using 2009 to 2011. The main variable in this study is the financialperformance (productifity and profitability) as the dependent variable, and intellectual capital (humancapital, structural capital, physical capital), and the interaction of human capital with structural capital as anindependent variable, which is controlled by Size and Leverage. Data analysis and testing each hypothesisusing descriptive statistics and multiple linear regression models. The study proves that, human capital failsto explain both the use of accounting performance measures. Structural capital has a positive effect onprofitability, but failed in conjunction with productifity. Physical capital proven positive effect on bothmeasures of financial performance. Serve as structural capital moderation failed to moderate the relationshipof human capital profitability. On the other hand, structural capital can be a moderating variable in anegative relationship with the human capital productifity. Therefore concluded that in general investors andcompanies give more to the assessment of physical and financial capital of the human capital and structuralcapital, which may result in lack of competitiveness of enterprises in a sustainable manner.]]>
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