This research aims to determine the influence of good corporate governance, intellectual capital and capital structure on financial performance in restaurants, hotels and tourism sub-sector companies for the 2021-2023 period. The sampling method used was a purposive sampling method with a population consisting of 156 companies in the restaurant, hotel and tourism sub-sectors. Meanwhile, the sample consists of 102 data. Secondary data was obtained through financial reports and annual reports available on the official website of the Indonesia Stock Exchange for the relevant period. Multiple regression analysis was used to analyze the data. Research findings show that: Intellectual capital has a positive effect on financial performance, GCG and capital structure have no effect on financial performance. The results of this research provide a positive contribution to companies, where the success of a company is determined by the resources and capabilities it has so that it is able to convert these resources into economic benefits. This research also provides theoretical contributions that are relevant to resource-based theory, where companies can achieve competitive advantage by relying on the resources they have.