This study aims to examine the Employee Stock Ownership Program (ESOP), Leverage and Intellectual Capital on financial performance, namely ROA and ROE. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2016-2018 totaling 144 companies. The sample selection in this study was conducted by purposive sampling. Based on the criteria, 27 companies were sampled. The analysis technique used in this study is multiple linear regression. The results of this study indicate that the Employee Stock Ownership Program (ESOP), Leverage and Intellectual Capital simultaneously influence the financial performance of ROA and ROE. The Employee Stock Ownership Program (ESOP) and Intellectual Capital partially influence the financial performance of ROA. Partial leverage does not affect ROA's financial performance. ESOP and partial leverage do not affect ROE. Intellectual capital partially influences ROE.