This study aims to prove the effect of foreign ownership, firm size and firm age on intellectual capital performance. The population used in this study are banks registered with the BEI for the period 2018-2021. The sampling technique used is purposive sampling which obtained a sample of 164 data that has met the criteria. The analysis technique used is multiple linear regression analysis. Intellectual capital performance in this study was measured using VAIC. Based on the results of the study, it can be concluded that foreign ownership has a negative effect on the intellectual capital performance. Firm size has a positive effect on intellectual capital performance. While the age of the company has no effect on the performance of intellectual capital.