This study aims to examine the effect of independent board of commissioners,
audit committee, company size and profitability on intellectual capital disclosure.
Sample selection in this study was carried out by purposive sampling. The
research sample that meets the criteria is 54 consisting of 18 industrial company
sector companies listed on the Indonesia Stock Exchange for the 2019-2021
period. The analytical techniques used in this study are descriptive statistical test,
classical assumption test, multiple regression analysis, hypothesis test. The results
of the analysis show evidence that the independent board of commissioners has no
influence on the disclosure of intellectual capital, The Audit Committee has no
influence on intellectual capital disclosure; liquidity has no effect, company size
has a positive influence on intellectual capital disclosure, and profitability has a
positive influence on intellectual capital disclosure.