<![CDATA[This study aims to analyze the effect of Intellectual capital , Company Size, Firm size and Capital structure on Financial performance in property and real estate sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2018-2022 period. Intellectual capital is measured using Value Added Intellectual capital , Company Size is measured by total assets, and Capital structure is measured as the ratio between debt and equity. This research was conducted to provide further understanding of the factors that contribute to the financial performance of companies in sectors related to property and real estate . The data used in this study comes from the annual financial reports of companies listed on the IDX for the 2018-2022 period. The analytical method used is multiple linear regression with a case study approach. Data processing uses panel data which is processed using the SPSS program. The sample used was 19 entities with a total of 95 data observations. The research results show that intellectual capital (VAIC) has a significant positive influence on financial performance (ROA) in the property and real estate sectors. However, company size ( firm size ) and capital structure (DER) do not significantly influence ROA in the same context. Simultaneously, these three variables together have a significant influence on financial performance with a determination value of 32.7% and the remainder by variables outside the research. Keywords: Intellectual capital , Company Size, Capital structure , Financial performance , Property and Real estate , IDX]]>
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