Abstract :
This study aims to prove the effect of moderating role in the quality management system affects to the relationship of intellectual capital and firm performance. The population in this study are all firm listed on Indonesian Stock Exchange. Samples were determined by using stratified random sampling method. The research sample obtained 442 firm. Hypothesis testing using moderation regression analysis with SPSS ver. 20.0. The test results showed that the intellectual capital proven to increase effectiveness and efficiency in the firm performance. The application of the quality management system is able to incrase the performance of intellectual capital to the effectiveness of the firm performance, but in terms of efficiency performance, the quality management system was get unsignificant
results.
Keyword: Intellectual capital, effectiveness, efficiency, the quality management system