Universities as part of higher education have a strategic role in producing quality, professional and highly competitive resources. To realize the role of universities in producing superior and ethical human resources, the accountability of universities for compliance with government regulations is a major factor. However, the reality of the existence of private universities in Denpasar City shows that there are still relatively low academic positions of lecturers, low ratings of research and

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... rvice performance, low ratings of accreditation scores and also universities that have not been accredited. This study aims to answer the main problem whether an organizational culture based on Tri Hita Karana (THK) can moderate the relationship of intellectual capital through organizational learning to the performance of private universities. The number of respondents who are willing and participating in the survey are 41 heads of study programs. The results showed that high intellectual capital was able to improve the performance of private universities in Denpasar City through the full effectiveness of organizational learning. However, other findings indicate that organizational culture based on Tri Hita Karana (THK) has not been able to streng then the relationship between intellectual capital and organizational learning on the performance of private universities in Denpasar City. Keywords- Intellectual Capital, Organizational Learning, Organizational Culture Tri Hita Karana, Private University Performance