<![CDATA[This study aims to analyze the influence of fixed asset intensity and asset growth on financial performance with Intellectual Capital as a moderation variable in companies in the Basic Materials sector listed on the Indonesia Stock Exchange for the period 2021–2025. This study uses a quantitative approach with the type of associative research. The research sample was determined using the purposive sampling technique so that as many as 70 samples were obtained. The data used is secondary data from the company's annual financial statements and analyzed using multiple linear regression analysis with Moderated Regression Analysis (MRA) through the SPSS program. The results of the study show that fixed asset intensity and asset growth do not have a significant effect on financial performance. However, Intellectual Capital has been proven to be able to moderate the influence of fixed asset intensity on financial performance and moderate the influence of asset growth on financial performance. In addition, the results of the simultaneous test showed that the regression model without the moderation variable was not significant, whereas after including the Intellectual Capital moderation variable, the regression model became significant. Thus, Intellectual Capital has an important role in strengthening the relationship between fixed asset intensity and asset growth on the financial performance of companies in the Basic Materials sector.]]>
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