The purpose of this research is to analyze the effect of intellectual capital toward company financial performance with competitive advantage as intervening variable on manufacturing company in Indonesia and Singapore during the period of 2013-2015. This research used secondary data from data gathered by data gathering council and was published to society. The method used was double liniear regression model. Based on the analysis that has been done, the result shows that the intellectual capital has a positive and significant effect toward a competitive advantage. The result of research shows that intellectual capital has a positive effect and significant against toward company financial performance. Furthermore this research also proved that the effect of intellectual capital toward company financial performance is mediated by competitive advantage. There is a significant difference toward intellectual capital in Indonesia and Singapore. There is a difference level of intellectual capital effect toward financial performance in manufacturing company in Indonesia and Singapore.