Abstract :
This study aims to determine whether there are differences in financial performance (ROA, NPM and PER) on a banking company based Intellectual Capital Performance category (top, good, common, and bad performers). The population in this study were banking companies listed in Indonesia Stock Exchange. The research sample is applied by using purposive sampling. A total of 30 banking companies sampled in the study of the period 2013-2015. Testing the hypothesis by using Kruskal Wallis (Non-Parametric) method with the help of SPSS version 17,0. The results showed that there are differences in ROA, NPM and PER between categories of Intellectual Capital Performance, ie top, good, common, and bad performers ,
Keywords: ROA, NPM, PER and Intellectual Capital