This research aims to examine and analyze the influence of investment opportunity set (IOS) against the financial performance, with the capital structure as intervening variable is a manufacturing company in Indonesia stock exchange listings of the year 2013-2017. The total sample in this research as much as 96 companies with sampling purposive sampling technique obtained the data as much of 381 data. Analytical tools used in this study is the analysis of Multiple Linear Regression using SPSS Version 21. . Based on Multiple Linear regression analysis has been done of research results obtained that the Investment Opportunity Set (IOS), Debt to Equity Ratio (DER), and the Debt to Asset Ratio (DAR) a positive and significant effect on performance.