The purpose of this study was to determine the effect of intellectual capital, competitive advantage and firm size towards financial performance. The population in this study were banking firms listed in the main board of Indonesia Stock Exchange during 2016-2019 periods. Purposive sampling technique was used and obtained sample of 44 companies with observation of 176 sample units that met the criteria. Data were analyzed using multiple linier regression analysis using SPSS program. The result of this study showed that intellectual capital and firm size has positive effect on financial performance, while competitive advantage have no effect on financial performance.