In order to survive, the company should rapidly and efficiently change the human
resources not contributing to the increase of company performance so that it
would have an effect on the return of the company’s assets. The approach used in
this research was the intellectual capital which had been the focus on the financial
performance of a company. This research examined three variables namely
VACA, VAHU, and STVA to know whether there was an effect on the
company’s financial performance. The data were obtained from conventional
banks which were actively going public in 5 years during 2009-2013. The samples
of this research were 15 convetional banking companies with 75 annual financial
reports of the companies. The hypothesis of this research was tested using double
regretsion analysis. The hypothesis test was done through F Test as well as partial
significance test (T Test) with α = 0,05. The result of F Tes showed thet
regression analysis could predict the effect of Value Added Capital Employed
(VACA), Value Added Human Capital (VAHU), and Structural Capital Value
Added (STVA) on the company’s financial performance variable. Meanwhile, the
result of T Test showed that VACA and STVA had a positive effect on the
company’s financial performance. Furthermore, VAHU did not have a positive
effect on the company’s financial performance.