The purpose of this study was to determine the role of intellectual capital and financial leverage as a strategy to improve corporate financial performance. This study uses a quantitative approach. The object of this research is retail companies listed on the Indonesia Stock Exchange. The research sampling technique used purposive sampling. This type of data uses quantitative data and secondary data sources. Data collection techniques using documentation. Data analysis techniques using the classic assumption test and multiple regression analysis with the help of SPSS version 20. The analysis shows that intellectual capital and financial leverage affect the financial performance of retail companies on the Indonesia Stock Exchange.