. This study aims to find empirical evidence of intellectual capital conditionand the performance of listed state-owned banks, and the impact of intellectual capitalon the profitability of the company. The results showed that the financial performanceof listed state-owned banks as measured by profitability (ROA) was generally higher inthe period from 2010 to 2012, then decreased in the period 2013-2015. The highestprofitability performance in the 2010-2015 period is PT Bank Rakyat Indonesia. Theexistence of intellectual capital in the listed state-owned banking company affect itsfinancial performance. The better the company able to manage its intellectual capitalthe have, the greater the value of Return on Assets (ROA) generated by the company.Structural capital (SCE) is positive but not significant effect on the financialperformance of listed state-owned company in the financial sector. Capital employedefficiency is significant and have positive effect on the financial performance of thelisted state-owned enterprises in financial sector.