PENGARUH INTELLECTUAL CAPITAL DAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN MELALUI KINERJA KEUANGAN (STUDI PADA PERUSAHAAN SUBSEKTOR PERBANKAN YANG LISTING DI BEI PERIODE 2013-2016)

The purpose of this research is to understand the influence of intellectual capital and good corporate governance to firm’s value with financial performance as intervening variable. The object of this research are subsector banking companies who listed in BEI periode 2013-2016. This research uses a quantitative approach and secondary data. The method of data analysis using path analysis processed using by AMOS version 24. The result of this study indicated that intellectual capital has positive influence and significant to financial performance. Independent commissioner has negative influence and significant to financial performance. Audit committee hasn’t influence to financial performance. Intellectual capital and financial performance have positive influence and significant to firm ‘s value. Independent commissioner and audit committee haven’t influence to firm’s value. Financial performance can mediated the relationship of intellectual capital to firm’s value. Financial performance can’t mediated the relationship of independent commissioner to firm’s value. Financial performance can’t mediated the relationship of audit committee to firm’s value. Therefore, the banking subsector companies are expected to pay attention to utilization of intellectual capital in generating company’s profit that can improve the financial performance and then can increase the firm’s value