This study aimed to analyze the factors that affect the company's financial performance. These factors proxy into accounting conservatism, the convergence of International Financial Reporting Standards, and capital structure. The sample used in this research is manufacturing companies listed in Indonesia Stock Exchange from 2011 to 2013 as many 153 sample. In this study, data analysis method used is quantitative approach using multiple regression. Based on research that has been conducted on manufacturing companies listed in Indonesia Stock Exchange, it can be concluded that accounting conservatism and capital structure affect the financial performance whereas convergence of International Financial Reporting Standard proxy by earnings management has no effect on the financial performance.