The purpose of this research is to determine the influence of value added intellectual capital on financial performance with ownership structure as moderating variable. Return On Assets used as a proxy for financial performance. Data for this research were obtained from secondary data by purposive sampling method. There are 65 manufacturing companies listed in IDX on 2013-2017 that used as sample. This research uses Moderated Regression Analysis (MRA) as method of analysis. This research results show that the value added intellectual capital has a positive influence to financial performance. The results on moderating variable show that the ownership structure use proxy is managerial ownership did mediation relation negative between the intellectual capital with financial performance, and institutional ownership did not mediate relation between the intellectual capital with financial performance.
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THE INFLUENCE OF VALUE-ADDED INTELLECTUAL CAPITAL TO FINANCIAL PERFORMANCE WITH OWNERSHIP STRUCTURE AS MODERATING VARIABLE