Effect of Intellectual Capital on Performance with Islamic Work Ethics as a Moderating Factor

—This study aims to find out for 1) How the Effect of Intellectual Capital on Financial Performance. 2) How Intellectual Capital that implements Islamic work ethics can improve performance. This research method uses descriptive verification method. Data collection techniques used are financial documentation and questionnaires relating to Islamic Work ethics that are applied, so that research uses two quantitative and qualitative approaches. This research was conducted at Islamic Banking with observations for 3 years 2016-2018. In fulfilling the requirements of multiple regression, classical assumptions testing consisting of Normality, Herokedasticity, and t test with a significance level of 0.05 was performed. Data Processing uses IBM SPSS version 24. The results showed that Intellectual Capital had no effect on financial performance, and Islamic work ethics were related. It had not been able to strengthen the effect of intellectual capital on financial performance.