The purpose of this study was to determine the effect of intellectual capital, capi-tal structure, and company size on financial perfomance that is proxied with ROA (Return On Asset) of property & real estate compaanise listed on the Indonesia Stock Exchange (IDX) in 2016-2020. The population in this study covers all property & real estate companies in the Indonesia Stock Exchage during the peri-od of 2016-2020 which emounted to 62 companies. The data collection method used is purposive sampling. The sampel used study were 15 companies. The data analysis techniques used in this research are descriptive statistics, classical as-sumtion test, multiple reggresion analysis, and hypothesis testing. The result of the analysis show that partially intellectual capital has a positive and sigificant effect on the financial perfomance, and company size has a negative and signifi-cant effect on the financial perfomance. However, the capital structure has no ef-fect on the financial perfomence.