Hepy Wijayanti and Susi Sarumpaet 2025. The Effect of Board Characteristics on Firm Performance with Intellectual Capital as a Moderating Variable: (An Empirical Study of Conventional Commercial Bank Companies on the Indonesia Stock Exchange in 2019–2023) . International Journal of Economics, Management and Accounting. 2, 1 (Jun. 2025), 453–467. DOI:https://doi.org/10.61132/ijema.v2i1.774.