T The purpose of this study is to analyze the effect of intellectual capital onfinancial performance with good corporate governance as a moderating variable.Financial performance is measured by Return on Assets (ROA). Good corporategovernance is measured by the proxy of the independent board of commissioners andthe board of directors. The data used are secondary data obtained from financial andannual statements of banking companies listed on the Indonesia Stock Exchange(IDX) in 2016-2018. The method of determining the sample of this study is based onpurposive sampling and there are 99 samples studied. The analytical method used totest the hypotheses in this study are multiple regression analysis and moderationregression.The results of this study showed that capital employed, human capital,structural capital, and intellectual capital have a positive effect on financialperformance. The independent board of commissioners and the board of directorscannot strengthen the effect of intellectual capital on financial performance.