TY - JOUR AU - Muhammad Saifi AU - Kadarisman Hidayat AU - Langgeng Setyono AU - Kemal Sandi AU - Lusi Kurnia AU - Asri Nur Aina PY - 2022/12/21 Y2 - 2024/03/28 TI - Does intellectual capital affect firm performance through financial policy? JF - KnE Social Sciences JA - KSS VL - 7 IS - 19 SE - Articles DO - 10.18502/kss.v7i19.12498 UR - https://knepublishing.com/index.php/KnE-Social/article/view/12498 AB - This study aims to examine the role of financial policies in the influence of intellectual capital on company performance conducted on 14 pharmaceutical companies listed on the Indonesia Stock Exchange. The data obtained is processed using warp pls software 7.0. The results show that intellectual capital has a negative and significant effect on financial policy, while intellectual capital has a significant positive effect on company performance. Furthermore, the financial policy has a significant positive effect on company performance.Keywords: Intellectual capital, financial policy, firm performance ER -