Penelitian ini bertujuan untuk menguji hubungan Corporate Governance dan Financial Performance dengan Intellectual Capital sebagai variabel mediasi dengan sampel perusahaan yang termasuk dalam sektor industri dasar dan kimia periode 2012 – 2014 dengan metode purposive sampling. Analisa data menggunakan structural equation modeling (SEM) dengan PLS Warp 4.0. Hasil penelitian menunjukkan Corporate Governance berpengaruh tethadap ROA. Semakin besar Corporate Governance meningkatkan akuntabilitas keuangan perusahaan. Selanjutnya Corporate Governance tidak berpengaruh terhadap Intellectual capital dan Intellectual capital berpengaruh terhadap financial performance. Value added intellectual capital memainkan peran penting dalam dukungan financial performance dan berkontribusi dalam penggunaan aset fisik (tetap) yang pada akhirnya meningkatkan kinerja perusahaan. Meskipun model fit, tetapi hasil analisis Intellectual capital tidak memediasi hubungan Corporate Governance dan financial performance. Saran untuk penelitian lebih lanjut dapat dilakukan di sektor lain. Sangat mungkin dilakukan pada sektor perbankan, seperti yang telah dilakukan di beberapa negara di mana Corporate Governance berpengaruh terhadap Intellectual Capital.
Kata kunci : Coporate Governance, Financial Performance, Intelectual Capital


This study aims to examine the relationship of Corporate Governance and Financial Performance with Intellectual Capital as a mediating variable with a sample of companies included in the chemical industry sector basis and the period of 2012 - 2014. The sampling method with purposive sampling. The data analysis procedures, structural equation modeling (SEM) with PLS Warp 4.0. The test results showed Corporate Governance affect the ROA. The greater the Corporate Governance further enhance the financial accountability of the company. Corporate Governance does not affect the Intellectual capital. Intellectual Capital affects the financial performance. Value added intellectual capital plays an important role in the performance of financial support the use of physical assets (fixed) to contribute to the company's performance. Although the model fit, but the results of the analysis of intellectual capital does not mediate the relationship Corporate Governance and Financial Performance. Suggestions for further research can be done in other sectors. It is quite possible in the banking sector, as it has done in several countries where the corporate governance affect the Intellectual capital.
Key word: Coporate Governance, Financial Performance, Intelectual Capital