I ntellectual capital (IC), nowadays, has a key role in the efforts of increasing the value of various companies. This thing happens due to the realization that the IC is the main foundatiton for the company to be more competitive. The purpose of this research is for determining the relationship between the IC and the performance of the company. IC is the independent variable, and the company performance is the dependent variable. Data that is being used in this research is 96 Indonesia finance companies, which is the banking and insurance companies. Data are obtained from Indonesia Stock Exchange between years 2008-2011. This research used the Model Pulic (Value Added Intellectual Coefficient - VAICTM) as a measurement of the efficiency of the IC component; physical capital coefficient (VACA), human capital coefficient (VAHU), and structural capital coefficient (STVA). The economic value added (EVA) and the market value added (MVA) are chosen as a proxy measurement for the performance of the company. The result of this research is showing that: IC is not giving a positive influence to the financial performance of the company; IC is also not giving the positive influnce to the future financial performance of the company; IC growth rate of the company is not giving a positive influence to the future financial performance of the company.