This study aims to analyze and provide empirical evidence of the influence of VAIC and its three components, namely VACA, VAHU, and STVA on the company's financial performance measured using EPS. This study uses secondary data from the annual financial statements of mining companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017. This study used a purposive sampling method, and obtained 16 companies. The analytical method of this study uses multiple linear regression with the SPSS 24 program. The results of the study show that VACA and VAIC have a positive effect on the company's financial performance. Whereas VAHU and STVA have a negative effect on the company's financial performance. Keywords: Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), Structural Capital Value Added (STVA), Value Added Intellectual Coefficient (VAIC), Corporate Financial Performance