The Influence of Intellectual Capital on The Financial Performance of Family Companies and The Role of Family as a Moderation Variable (Case Study: Family Company Listed on The Indonesia Stock Exchange in 2019-2020)

This study aims to analyze and examine the influence of intellectual capital on financial performance family companies with role as moderating relationship. Intellectual is estimated using Value Added Coefficient (VAIC) method developed by Ante Pulic. The company's measured Return Assets (ROA), Equity (ROE), Asset Turnover Ratio (ATO). Family variables were Ownership (OWN), Board Directors (BOD), Chief Executive Officer (CEO). population in this a company that listed Indonesia Stock Exchange (IDX) has information regarding final shareholders company. sample used 98 companies. analytical tool multiple linear regression cross section data type. research year takes compares 2 different years. 2019 reflect conditions before covid-19 pandemic 2020 reflects during pandemic. results showed positive significant variable affecting crisis crisis. family, which was expected strengthen VAIC performance, turned out be opposite some indicators.