The study aims to analyse the effect of intellectual capital and company’s size toward company’s value with financial performance as intervening variable. Intellectual capital variable was measured by summing up the value added human capital (VAHU) with the value added capital employed (VACA) and the value added structural capital (STVA). Company’s size variable was measured by natural logarithm of company’s size (LnSIZE). Company’s value variable was measured by using the price to book value (PBV). Financial performance was measured by using the return on equity (ROE). The sample that used in this study was banking companies which were listed in Indonesia Stock Exchange along the period of 2014-2016. The analysis that used to test the hypothesis were simple, multiple, and linear regression analysis, with SPSS 24,0. The results show that the intellectual capital does not have positive effect on the company’s value but it has indirect positive effect on the company’s value via the financial performance. The intellectual capital has positive effect on the financial performance. The financial performance has positive effect on the company’s value. Meanwhile, the company’s size does not have any positive effects on the company’s value, financial performance, and the company’s value via the financial performance