This study aimed to analyze the effect of intellectual capital towards financial performance and firm value in three countries which is Indonesia, Malaysia and Philippines. The subject of this research was 44 banking companies listed in Indonesia Stock Exchange (BEI), 32 banking companies listed in Bursa Malaysia (BM) and 40 banking companies listed in Philippines Stock Exchange (PSE) from 2013-2016. The sampling method used in this research is purposive sampling. The data obtained from the annual reports in Indonesia Stock Exchange, Bursa Malaysia and Philippines Stock Exchange. The data analysis used the descriptive statistics test, classical assumption test, and test of hypotheses. The result showed that; intellectual capital positively influences the financial performance in Indonesian and Malaysian banking companies, and intellectual capital did not influence firm value in banking companies, and there was a difference among financial performance and firm value of banking companies in Indonesia, Malaysia and Philippines.