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This study aims to provide empirical evidence regarding the influence of intellectual intelligence, emotional intelligence, and spiritual intelligence on the managerial performance of MSMEs during the COVID-19 pandemic moderated by organizational commitment. This research was conducted on MSMEs in Gianyar Regency. The sampling technique in this study used a probability sampling method using random sampling, with a total of 382 MSMEs in Gianyar Regency. The analytical technique is used in moderated regression analysis (MRA). The results of this study found that intellectual intelligence had a significant negative effect on managerial performance, emotional intelligence had no significant and negative correlation on managerial performance, spiritual intelligence had a significant positive effect on managerial performance, and organizational commitment was able to strengthen the influence of intellectual intelligence on managerial performance, and organizational commitment was able to strengthen the effect of emotional intelligence on performance, organizational commitment weakens the influence of emotional intelligence on managerial performance.
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