<![CDATA[The purpose of this study was to determine the influence of capital structure and intellectual capital on firm performance with corporate governance as a moderating variable. The sampling method used was purposive sampling method so as to produce a total sample of 290 manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2015-2019 period. The data used are secondary data, which are processed using Microsoft Excel 2010 and Eviews 10. The results of this study indicate that the variables of capital structure and intellectual capital have a significant positive effect on firm performance. Corporate governance as a moderating variable can moderate capital structure on firm performance significantly and negatively. Management must focus on making good decisions for the company, in order to have a positive impact in the future.]]>
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