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Stock price is one of purposes created by financial performance, and by impacted VAIC and GCG can increase correlation between financial performance and stock price. If stock prices increase, investors or potential investors assume that the company has successfully managed their VAIC and GCG. Stakeholders and shareholders also hope that company management can manage their resourches to be able to create value added of Intelectual Captal. In achieving the company-s goals, management need a system that can control the company by implementation of good corporate governance. The purpose of this research was to examine the effect value added of intellectual capital and good corporate governance on financial performance and stock prices. The population of this research is manufacturing companies listed on the Indonesian stock exchange the period 2012-2018, a total sample of companies amounted to 14 samples were taken by using purposive sampling method. The results of this study indicate that (1) intellectual capital has significant positif effect on financial performance, (2) Intellectual capital has not significant positif effect on stock prices, (3) good corporate governance has not significant negative effect on financial performance, (4) good corporate governance has significant negative effect on stock prices, (5) intellectual capital has significant positif effect on stock prices with financial performance as intervening variable, (6) good corporate governance has not significant negative effect on stock price with financial performance as intervening variable, and (7) financial performance has significant positive effect on stock prices.