This study aims to analyze the impact of Intellectual Capital on financial performance. Intellectual Capital is the form of intangible assets of knowledge based business. The characteristic of knowledge-based business is to process knowledge in order to create Value Added to the business. Intellectual Capital comprises of six elements and this research was using three elements namely human capital, structural capital, and relational capital. The value of intellectual capital is measured using Value Added Capital Coefficient (VAIC) model. The research objects used in this study are pharmaceutical companies listed in Indonesia Stock Exchange during 2013-2017. This study is a quantitative descriptive research using secondary data in the form of financial statement. The sampling method used was purposive sampling method, with total of 11 population of pharmaceutical companies, the samples gathered were 9 companies. The analysis model used in this study is multiple linear regression model. The result of this study indicates that Value Added Capital Employed (VACA) has significant negative effect on Return on Asset (ROA), while Structural Capital Value Added (STVA) has significant positive effect on Return on Asset (ROA). Meanwhile, Value Added Human Capital (VAHU) has insignificant negative effect on Return on Asset (ROA). Additionally, Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), and Structural Capital Value Added (STVA) are simultaneously influenced on Return on Asset (ROA).