Intellectual capital (IC) is an intangible asset that is based on knowledge, information & innovation.It functions to improve firm performance and competitive advantage, and VAIC is a method used to measure IC performance.Therefore, this study aimed to determine the impact of IC performance on Profitability (ROA & ROE), using firm size and CAR as pseudo-moderating variables.The sample consisted of 24 conventional BPD-SI, and the data were collated from publication reports for the 2015-2021 period, with SEM-PLS used as a data analysis tool.The results showed that VAIC has a significant effect on profitability, although firm size cannot moderate the impact of VAIC on profitability.As an independent variable, firm size has a significant negative effect on profitability.Significantly and negatively, CAR can moderate the effect of VAIC on profitability, although as an independent variable, CAR has no significant effect on profitability
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