This study aims to analyze the influence of company size, company age, profitability and independent commissioners on disclosure of intellectual capital. This type of research is a quantitative study with a population of banking companies listed on the Indonesia Stock Exchange from 2015 to 2017. The sampling method used was purposive sampling. The number of observation samples used is 27 companies with 81 observational data systems. The analysis technique used is multiple linear regression. The results of the study show that the size of the company have a positive effect on the disclosure of intellectual capital. While the age of the company level of profitability and independent commissioners do not affect the disclosure of intellectual capital.