The purpose of this study is to empirically prove effects of working ability, working condition, motivation, and incentives on employee’s performance. In this study, employee’s performance consists of several dimensions such as quality of work, quantity of work, knowledge, skill, and working adjustment. The population of this study is finance division employees who work in manufacture industry in Yogyakarta. The sampling technique of this study used purposive sampling method, then the data obtained from questionnaire disseminated to 91 respondent. Data analysis of this study is double linier regression used SPSS application. The result of this study shows that: (1) There is no significant effect between variables working ability and emplopyees performance (2) Working condition on employees performance is positive and significant (3) Motivation on employees performance is positive and significant (4) Incentive on employee performance is positive and significant.