The Effect of the Intellectual Capital Measurement, the Corporate Social Responsibility Disclosure and the Firm’s Capital Structure on the Financial Performance

This study is aimed to examine the effect of intellectual capital, CSR disclosure and capital structure proxied with debt equity ratio (DER) on financial performance proxied with return on asset (ROA). This research was a quantitative study. The type of data used was secondary data obtained from www.idx.co.id and the company website. The analysis method used was multiple linear regression analysis using SPSS version 22 software. The population in this research was basic industry and chemical companies listed in Indonesia Stock Exchange during the period of 2013–2016. While the samples of this study were determined by using purposive sampling method in order to obtain a total of 100 data that could be processed, the result of this study indicated that intellectual capital had a positive effect and capital structure negatively affected the financial performance of the company. Meanwhile, the disclosure of CSR had no significant effect on the financial performance of the company.     Keywords: intellectual capital, corporate social responsibility disclosure, capital structure, debt equity ratio, return on assets