This study aims to determine: 1)The intellectual capital has a positive effect on the financial performance, 2)The intellectual capital has a positive effect on the market value, 3) The ownership structure of institusional have positive effect on the intellectual capital and financial performance, 4) The ownership structure of institusional have positive effect on the intellectual capital and market value. Research was conduct on the financial statements that listed in Indonesian Stock Exchange (IDX) by using a sample of 44 banking companies. Sampling method in this research using purposive sampling method. The technique of collecting data from annual reports in Indonesian Stock Exchange (IDX) and analysis data using descriptive statistics test, the classic assumption test consists of normality test, autocorrelation, multicollinearity test, test of hypothesis test of heteroskedastisity and use Moderator Regression Analysis (MRA). The result shows are: 1) the intellectual capital hasn’t affect the financial performance, 2) the intellectual capital hasn’t effect the market value, 3) the ownership structure of institusional haven’t effect on the intellectual capital and financial performance, 4) the ownership structure of institusional haven’t effect on the intellectual capital and market value.