Abstract :
The ability of the company to compete not only in the possession of intangible assets, but also on innovation, information systems, organizational management and resources. Therefore, the company emphasizes the importance of asset knowledge. Research on intellectual capital on performance and value of the company has been conducted. However, the results still show inconsistencies. The study aims to examine the influence of financial performance as a intervening variable. The financial performance in this study is measured using Return On Asset (ROA) and the company's value is measured using the value of the book
(PBV). The purpose of this study is to determine whether the influence of intellectual capital on financial performance and corporate value. The population of this study is all banking companies listed on the Indonesia Stock Exchange
period 2013-2017
Keywords: Intellectual capital, corporate values and financial performance