This study aims to examine the influence of human capital, structural capital and credit risks to financial performance, where the credit risks that have chosen in this study are non-performing loan and capital adequacy ratio. For measuring the financial performance, this study uses Return on Equity (ROE) as a proxy of financial performance.The samples of this study are the banking companies listed on IDX (Indonesia Stock Exchange) in 2010-2014. The Samples are collected using purposive sampling method and resulted 29 companies as the final samples. The data needed for this study are collected from the companies’ annual report. Then, the data analyzed by multiple regression analysis.The results of this study show that (1) human capital, structural capital, non-performing loan and capital adequacy ratio are simultaneously have influence the financial performance, (2) human capital has positive influence for the financial performance, (3) structural capital has no influence for the financial performance, (4) non-performing loan has negative influence for the financial performance, and (5) capital adequacy ratio has no influence for the financial performance.