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

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... panies 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 Preface Company performance can be used to describe the financial condition of a company, so we can predict how well is their financial condition which reflects the performance in one period of time (Izati, 2014)). In this study, the financial performance is measured by the return on asset (ROA) ratio. ROA is used to measure the companys' effectivity on making profits by utilizing its assets. For the last few years, based on ROA, financial performance of the basic and chemical company registered in Indonesia Stock Exchange are decrease. The average ROA of