T The purpose of this research is to determine the effect of implementing Integrated Report and Disclosure of Intellectual Capital Information toward business performance of manufacturing company listed in IDX, from 2016 to 2019, with Organizational Culture as the moderating variable. Data is gathered from secondary data such as company’s annual report, company’s sustainability report, and IDX’s statistic report. The sampling method in this research is using purposive sampling. The data is processed using multiple linear regression analysis followed by moderated regression analysis through the hierarchical regression analysis method, which then processed with EViews 9 Software.The result of this research found that there is no effect on there is no effect between Integrated Report (IR) and Intellectual Capital Disclosure (ICD) compliance with a business's financial performance (Tobin Q) for manufacturing companies listed in IDX. Additionally, there is no effect between Integrated Report (IR) towards business's non-financial performance (Awards), but there is significant positive effect between Intellectual Capital Disclosure (ICD) towards business's non-financial performance (Awards). Hence, Organizational Culture has significantly strengthened not only the relationship between Integrated Reporting (IR) compliance with a business financial performance (Tobin Q), but also relationship between Intellectual Capital Disclosure with a business non-financial performance for manufacturing companies listed in IDX. Unfortunately, Organizational Culture has no effect on the relationship between Integrated Reporting (IR) compliance with a business non-financial performance for manufacturing companies listed in IDX, and the relationship between Intellectual Capital Disclosure with a business financial performance (Tobin Q) for manufacturing companies listed in IDX.