<![CDATA[General Background The banking sector continuously transforms into a knowledge-based industry, requiring strategic resource optimization to maintain competitive advantages. Specific Background Intellectual capital and physical firm size serve as crucial organizational elements that signal operational stability, resource capacity, and prospect viability to investors. Knowledge Gap Despite theoretical consensus, previous empirical studies present inconsistent findings regarding how non-physical resources and corporate dimensions directly determine organizational worth, suggesting the necessity of investigating financial metrics as moderating mechanisms. Aims This study examines how knowledge resources and company dimensions determine corporate worth while analyzing financial outcomes as a moderating variable within the Indonesian banking industry. Results Based on Moderated Regression Analysis of 150 observations from 30 listed banks between 2020 and 2024, both intellectual capital and firm size positively and significantly dictate organizational worth. Furthermore, financial performance significantly strengthens these direct relationships. Novelty This research integrates resource-based and signaling theories to explicitly map how high financial returns magnify the investor assessment of knowledge resources and corporate dimensions simultaneously. Implications Banking executives must prioritize non-physical resource management and operational efficiency, as robust financial outcomes maximize investor confidence and overall corporate worth. Highlights: • Knowledge resources significantly determine organizational worth within the banking industry. • Business scale positively correlates with higher market assessment among financial institutions. • Profitability metrics strengthen the relationship between non-physical assets and overall company pricing. Keywords: Intellectual Capital, Firm Size, Financial Performance, Firm Value, Banking Sector]]>
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