This study analyzes the effect of gender diversification in top management and intellectual capital on financial performance proxied by ROA and its impact on firm value in the financial sector listed on the Indonesia Stock Exchange in 2017-2018. This study uses secondary data from the company's annual reports which are taken from the official website of the Indonesia Stock Exchange and the company's official website. The number of companies studied was 87 out of 99 companies with purposive sampling and observations made were for 2017 to 2018 so that the total number of observations was 174 samples. Data were analyzed using path analysis with the SPSS application.