Intellectual capital and knowledge assets are intangible assets with an important role to create advantage in competition. This study examines the main dimensions of intellectual capital as an independent variable in order to provide more detail information about the influence of dimensions of intellectual capital on performance of financial, either directly or indirectly through knowledge assets. Knowledge assets also become moderation and mediation variable for the effect of intellectual capital and performance of financial. This study population is manufacturing industry companies in Indonesia Stock Exchange (IDX). The samples selection uses saturated or census sampling. Data is collected by documentation techniques from