Rani Kartika Fitri - Faculty of Economics and Business, University of Mataram, Mataram, Indonesia
Nurabiah Nurabiah - Lecturer at the Faculty of Economics and Business, University of Mataram, Mataram, Indonesia
Victoria Priyambodo - Lecturer at the Faculty of Economics and Business, University of Mataram, Mataram, Indonesia

This study aims to examine whether financial technology moderates the relationship between intellectual capital and firm performance. Using secondary data obtained from the Indonesian stock exchange with a sample of banking companies listed on the Indonesian stock exchange. The dataset comprises a total of ۲۳۰ observations. A panel datarandom effect regression model is applied to analyze the data. This study shows that intellectual capital moderated by financial technology has a significant and insignificant effect on company performance. However, overall, the average based on a prob>chi۲ value of <۰.۰۵ indicates a significant positive result on the performance of banking companies in Indonesia during the ۲۰۱۸-۲۰۲۲ observation year. This research examines the importance of human resources and other intangible assets in achieving competitive advantages and enhancing company performance. Specifically, it explores the role of financial technology in addressing the challenges posed by complex competition within the financial sector, with a particular focus on the banking industry. Many studies confirm the importance of intellectual capital to improve company performance, as well as the importance of utilizing increasingly sophisticated financial technology that can affect company performance. However, to the researcher's knowledge, there has been no research linking intellectual capital with company performance moderated by financial technology. In addition, there is no research that measures company performance using various aspects such as accounting-based performance and market-based performance.

intellectual capital, Financial Technology, Company performance, Indonesian banking