The purpose of this study is the determine the effect of intellectual capital and capital structure on firm value with financial performance as an intervening variable. The selection on this study was carried out by purposive sampling. Based on the criteria, 84 sample data were obtained. The data analysis techniques used in this study are descriptive statistical analysis, classical assumption test, multiple linier regression analysis, and hypothesis test. The result of the analysis show that pertial intellectual capital and capital structure has no affect on firm value, financial performance has positive effect on firm value, intellectual capital has no affect financial performance, capital structure has a positive effect on financial performance, the financial performance cannot mediate between intellectual capital and firm value, and financial performance is able to mediate the relationship between the capital structure and firm value.