This study aims to examine the impact of Intellectual Capital, Firm Size, and Rate of Growth of Intellectual Capital toward financial performance on current proxied with ROA and upcoming period that is proxied with ROAt+1. The populations of this are industry media and telecommunication service sub-companies listed on the Indonesia Stock Exchange in the period of 2015-2018. The sample was taken with the purposive sampling method with results in 75 observation samples. The method used in this research was multiple regression linear. The results showed that Intellectual Capital has a negative impact on financial performances in the current and upcoming period, whilst Firm Size has a positive impact on financial performance in the current period, and Rate of Growth of Intellectual Capital do not affect financial performance in the upcoming period. This research is expected to be beneficial to the industry media and telecommunication service sub-companies to optimize their financial performance effectively and efficiently.