SUMMARY
The purpose of this study was to examine the effect of company size, age, leverage and profitability variables on intellectual capital disclosure variables with the proportion of the independent board of commissioners as a moderating variable. The main theories in this research include agency theory, legitimacy theory, and signal theory. The population of this study is all banking companies listed on the Indonesia Stock Exchange (IDX) in 2013-2017. This study used 20 samples for 5 years selected through the purposive sampling method. Data were analyzed using multiple linear regression analysis and absolute difference test. The results showed that company size and leverage had a positive effect on intellectual capital disclosure. Meanwhile, the proportion of independent board of commissioners weakens the influence of company size on the extent of intellectual capital disclosure and the proportion of independent board of commissioners reinforces the effect of profitability on intellectual capital disclosure. Suggestions for further research can use intellectual capital disclosure indexes that are appropriate to the situation in Indonesia.