The study aims to analyze the influence of internal audit, intellectual capital, and financial ratios towards the financial performance on banking companies listed on the Indonesian Stock Exchange from 2014 to 2015 period. In this study, the participant is banking publishing an annual report 2014-2015 period and listed in the Indonesian Stock Exchange having criteria made by researcher. In this study, the sample total is 34 data chosen by purposive sampling and analysis tool used is multiple regression analysis. Based on the analysis made, the result is in the internal audit, it is not significantly influential to the financial performance, Capital Employee Efficiency (CEE) is not significantly influential to the financial performance, Human Capital Efficiency (HCE) significantly negative influence to the financial performance, Structural Capital Efficiency (SCE) significantly negative influence to the financial performance, Intellectual Capital (IC) not significantly influential to the financial performance, Capital Adequacy Ratio (CAR) is not significantly influential to the financial performance. Operational Expanses compared to Operating Revenue significantly negative influence to the financial performance, Net Interest Margin (NIM) is not significantly influential to the financial performance, Non Performing Loan (NPL) is not significantly influential to the financial performance, Loan Deposit Ratio (LDR) is not significantly influential to the financial performance.