Penelitian ini bertujuan untuk menguji pengaruh intangible asset, seperti ide, informasi, kreativitas, dan pengetahuan sumber daya manusia terhadap kinerja keuangan perusahaan. Intangible asset dalam penelitian ini dijelaskan oleh Human Capital Efficiency (HCE), Relational Capital Efficiency (RCE), Structural Capital Efficiency (SCE), dan Capital Employed Efficiency (CEE). Kinerja keuangan diukur dengan financial performance dengan proksi Rasio Profitabilitas, Firm Value dengan proksi PBV, Stock Performance dengan proksi return saham, dan financial distress dengan proksi Altman Zscore. Penelitian ini dilakukan dengan menggunakan data sekunder dan pemilihan sampel menggunakan Purposive sampling dengan sampel adalah perusahaan manufaktur terlisting di Bursa Efek negara Indonesia, Singapura, Malaysia, Thailand,0020c, dan Korea Selatan, Jepang China pada periode 2011-2021. Hasil penelitian pada model 1 menemukan bahwa HCE, SCE, dan CEE memiliki pengaruh positif terhadap Return Saham. Model 2 menemukan bahwa HCE, RCE, dan CEE memiliki pengaruh positif terhadap Firm Value. Model 3 menemukan bahwa HCE dan CEE memiliki pengaruh positif terhadap Financial Performance. Model 4 menemukan bahwa HCE, RCE, dan CEE memiliki pengaruh positif terhadap Financial Distress. Hasil penelitian ini dapat digunakan sebagai referensi bagi perusahaan untuk dapat mengelola intangible asset khususnya intellectual capital disclosure dengan lebih efektif dan efisien Kata kunci: Intellectual Capital Disclosure, Financial Performance, Financial Distress, Firm Value Abstract This research aims to examine the influence of intangible assets, such as ideas, information, creativity and human resource knowledge on company financial performance. Intangible assets in this research are explained by Human Capital Efficiency (HCE), Relational Capital Efficiency (RCE), Structural Capital Efficiency (SCE), and Capital Employed Efficiency (CEE). Financial performance is measured by financial performance using the Profitability Ratio proxy, Company Value using the PBV proxy, Stock Performance using the stock return proxy, and financial distress using the Altman Zscore proxy. This research was conducted using secondary data and sample selection using purposive sampling with the samples being manufacturing companies listed on the Stock Exchanges of Indonesia, Singapore, Malaysia, Thailand, 0020c, and South Korea, Japan China in the 2011-2021 period. The research results in model 1 found that HCE, SCE, and CEE have a positive influence on stock returns. Model 2 finds that HCE, RCE, and CEE have a positive influence on Firm Value. Model 3 finds that HCE and CEE have a positive influence on Financial Performance. Model 4 finds that HCE, RCE, and CEE have a positive influence on Financial Distress. The results of this research can be used as a reference for companies to be able to manage intangible assets, especially intellectual capital disclosure, more effectively and efficiently Keywords: Intellectual Capital Disclosure, Financial Performance, Financial Distress, Company Value