This research aims to observe the impact of intellectual capital disclosure, audit committee characteristics and audit quality towards the firm performance. This study is conducted on companies from service industry that are listed on Indonesia Stock Exchange that published annual reports for 7 years from 2010 to 2016. This research will observe 462 reports that consists of 66 companies for 7 year-period. Intellectual Capital Disclosures Index will be used to as the independent variable. Size diversity, gender diversity, education diversity and expertise diversity will be used to measure audit committee characteristics. Firm performance will be measured using NDNI and CFO. Firm Size will be used as control variable. In total there are 16 hypotheses that will be tested in this research. The data analysis will be done using Gretl software. The result of this research is pretty vary. Some independent variables do not have significant relationship with NDNI and CFO.