The Influence of Intellectual Capital and Corporate Social Responsibility Disclosure on Financial Performance (Empirical Study of Hotel, Restaurant, and Tourism Sub Sector Companies in the Indonesia Stock Exchange in 2016-2018

ABSTRACT:Financial performance is an analysis to see the company’s performance. Corporate social responsibility disclosure and intellectual capital can affect a company’s financial performance. This study aimsto determine the effect of Intellectual Capital and Corporate Social Responsibility Disclosure of the company onthe financial performance of the hospitality, restaurant and tourism sub-sectors listed on the Indonesia StockExchange in 2016-2018.The samples used in this study were 35 companies and the technique used wassaturated samples. The method used in this study is a quantitative method using secondary data in the form ofannual reports obtained at the Indonesia Stock Exchange and the data analysis technique used is multiple linearregression. Based on the results of research that intellectual capital and corporate social responsibilitydisclosure have a positive effect on financial performance. This means that if the value of intellectual capitaland corporate social responsibility disclosure, the company’s financial performance will increase.

KEYWORDS : corporate social responsibility disclosure, financial performance, intellectual capital